2010 (6) TMI 231

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....and have taken Cenvat credit of the duty paid on such raw materials and inputs under Cenvat Credit Rules, 2004. As the entire production is exported to all over the world and in the circumstances when the appellant have no clearance in the Domestic Tariff Area, the appellant have no opportunity of utilizing the Cenvat credit earned in any manner. In such circumstances, Rule 5 of the Cenvat Credit Rules, 2004 allows refund of Cenvat. The appellant applied for the refund of Cenvat credit earned as they did not have any possibility of utilizing the said credit in the near future. 2. The Deputy Commissioner of Central excise after scrutiny of the said refund claims issued show cause notices ask in the appellant as to why the re fund claims s....

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....f the Sr. Nos. 1 & 2 above on the ground that during the month of May 2006 and June 2006 i.e. the month sc to which the refund claim relates, there was no export. Therefore, appellant is not eligible for the refund of Cenvat credit under Rule 5 ibid. In respect of claims at Sr. No. 3 to 8 above, refund claims were sanctioned except for the input credit pertains to the Custom House Agent's Service and Air Freight Services. 4. On an appeal filed by the appellants, the Commissioner in the impugned order allowed the refund claim of service tax pertaining to Customs House Agent Service and rejected the refund claim in respect of all other ser vices. 5. Heard both the sides. In respect of refund claims relating to May 2006 and June 2006, th....