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of <h1>Manufacturer wins refund of accumulated Cenvat Credit under Rule 5 for clearing goods to Mega Power Projects and SEZ units.</h1> <h3>M/s. Pinax Steel Industries Pvt. Ltd. Versus Commissioner (Appeals) of Customs, Central GST & Central Excise, Patna-I, Patna</h3> CESTAT Kolkata allowed the appeal and restored the refund of accumulated Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004. The appellant ... Refund of accumulated Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004 - supply to Mega Power Project and to SEZ - HELD THAT:- The facts are not in dispute that the appellant is a manufacturer of excisable goods which has been cleared to Mega Power Projects and SEZ units. Therefore, the appellant filed refund claim for accumulated Cenvat Credit under Rule 5 of Cenvat Credit, 2004. The said credit can be refunded in terms of CBEC circular no. 1001/8/2015 CE 8 dated 28.04.2015. Further, the issue has been examined by this Tribunal in the case of CCE, FARIDABAD VERSUS M/S DELTON CABLES LTD. [2017 (5) TMI 557 - CESTAT CHANDIGARH] with regard to clearance to Mega Power Project and observed 'As the issue on account of clearances 100% EOU mega projects has already been attained finality, therefore we hold that the Ld Commissioner (A) has rightly allowed the refund claims to the respondents.' As the appellant has cleared goods to Mega Power Projects and the SEZ units, therefore, the appellant is entitled for refund of accumulated Cenvat Credit lying in their cenvat credit account in terms of Rule 5 of Cenvat Credit Rules, 2004 - there are no merit in the impugned order. The adjudication order sanctioning the refund claimed to the appellant is restored - appeal allowed. Issues:- Refund of accumulated Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004 for goods supplied to Mega Power Project and SEZ.- Interpretation of the term 'export' in the context of goods supplied to SEZ.- Applicability of CBEC circular No. 1001/08/2015 CE. 8 dated 28.04.2015.- Examination of relevant legal provisions under SEZ Act and SEZ Rules.- Comparison with previous judgments regarding refund claims for goods supplied to Mega Power Projects and SEZ units.The judgment involves an appeal against the rejection of a refund claim for accumulated Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004. The appellant, a manufacturer of goods, filed refund claims for goods supplied to Mega Power Projects and SEZ units. The Revenue contested the claim, arguing that the goods were not exported as they were not taken out of India. The appellant relied on CBEC circular No. 1001/08/2015 CE. 8 dated 28.04.2015, which clarified the eligibility for refund in such cases. The Tribunal examined the definition of 'export' under the SEZ Act, emphasizing that supply of goods from DTA to SEZ constitutes export. The Tribunal also referenced previous judgments, including Delton Cables Ltd., to support the entitlement to refund for goods supplied to Mega Power Projects and SEZ units.The Tribunal found that the appellant, having cleared goods to Mega Power Projects and SEZ units, was entitled to a refund of accumulated Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal highlighted the overriding effect of the SEZ Act provisions in case of inconsistency with other laws. Referring to CBEC circulars and legal provisions, the Tribunal concluded that clearances to SEZ from DTA constitute export, entitling the appellant to the refund claim. The Tribunal set aside the impugned order, restoring the adjudication order sanctioning the refund to the appellant. The appeal was allowed with consequential relief, if any.In summary, the judgment clarifies the eligibility for a refund of accumulated Cenvat Credit for goods supplied to Mega Power Projects and SEZ units, emphasizing the definition of 'export' under the SEZ Act. It underscores the significance of legal provisions and circulars in determining refund entitlement, aligning with previous judgments supporting refund claims for similar transactions. The Tribunal's decision upholds the appellant's right to the refund claim, emphasizing compliance with relevant laws and circulars governing such transactions.
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