Rule 5 refund on deemed export treated as export upheld where earlier precedent already favoured the assessee.

Refund under Rule 5 of the Cenvat Credit Rules, 2004 on deemed export treated as export was treated as covered by the assessee's own earlier case. The Tribunal noted that the earlier order had already granted relief by following prior Tribunal rulings and a High Court decision, while distinguishing the contrary view relied on by the Revenue. Finding no basis to depart from that consistent precedent, it upheld the refund and dismissed the Revenue's appeals.

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Issues: Whether refund under Rule 5 of the Cenvat Credit Rules, 2004 was admissible on deemed export treated as export.

Analysis: The Tribunal noted that in the assessee's own earlier case, relief had already been granted on the same issue by following earlier Tribunal decisions and by distinguishing the contrary view relied upon by the Revenue. The order also noted that the relevant High Court decision on the subject had been followed in the assessee's favour in the earlier round. In these circumstances, the Tribunal treated the issue as covered by its own earlier decision and found no reason to take a different view.

Conclusion: Refund under Rule 5 of the Cenvat Credit Rules, 2004 was upheld and the Revenue's appeals were dismissed.

Ratio Decidendi: Where the assessee's own case on the same issue has been decided in its favour, and that view follows binding or consistently applied precedent, refund under Rule 5 cannot be denied merely because the Revenue relies on a contrary line of authority.

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