2015 (11) TMI 769 - AT - Central Excise

Tribunal upholds Commissioner Appeals order on Additional Duties of Excise rebate for exported goods

Commissioner of Central Excise, Thane-II Versus Virender Processors Pvt Ltd

The Tribunal dismissed the Revenue's appeals against the Commissioner (Appeals) order regarding the rebate of Additional Duties of Excise (T&TA) on ... Rebate claim - Additional Duties of Excise - Revenue's case is that since no Additional Duties of Excise (T&TA) is leviable on the final product and, therefore, there is no question of availing credit relating to Additional Duties of Excise (T&TA) on the inputs and further since no input credit could have been availed no question of refund under Rule 5 - Held that:- issue is squarely covered in favour of the respondent by the decision of the hon ble High Court of Bombay [2009 (6) TMI 977 - BOMBAY HIGH COURT] in the respondent s own case. Respectfully following the hon ble Bombay High Court s decision - Decided against Revenue. Issues Involved:- Appeal against order of Commissioner (Appeals) regarding rebate of Additional Duties of Excise (T&TA) on exported goods.Analysis:1. The Revenue filed appeals against the Commissioner (Appeals) order concerning the export of goods and the claim for rebate of Additional Duties of Excise (T&TA). The Revenue contended that as no Additional Duties of Excise (T&TA) were applicable to the final product, there could be no credit or refund under Rule 5 of the CENVAT Credit Rules based on the inputs used in the process.2. The main ground of appeal by the Revenue was that a similar issue was under consideration in a case filed by the department before the Bombay High Court. The respondent argued that a previous appeal by the Revenue had been decided in their favor by the Bombay High Court, citing relevant judgments and circulars supporting their position.3. The learned counsel for the respondent referenced the decision of the Bombay High Court in the respondent's case and highlighted the supporting judgments and circulars. The Revenue reiterated their stance on the issue, emphasizing the non-applicability of Additional Duties of Excise (T&TA) to the final product.4. After hearing both parties, the Tribunal found that the issue was conclusively settled in favor of the respondent by the Bombay High Court's decision in the respondent's case. Consequently, the appeals filed by the Revenue were dismissed, upholding the previous judgment in favor of the respondent.5. Additionally, the Tribunal disposed of the cross-objection filed by the respondent, concluding the legal proceedings in the matter. The decision was pronounced in court, affirming the dismissal of the Revenue's appeals and the resolution of the respondent's cross-objection.