2010 (2) TMI 538

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.... Shri J.C. Patel, Advocate, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - M/s. Kiri Dyes and Chemicals Ltd., respondent is a 100% EOU manufacture of S.O. dyes (hereinafter referred to as respondents). Respondent filed three refund claims for refund of unutilized Cenvat credit under Rule 5 of Cenvat Credit Rules, 2004. The refund claims were rejected by the Original Adjudicating....

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....ck allowed under the Customs and Central Excise Drawback Rules, 1995, the three refund claims should have been rejected. He also submitted that assessee had not furnished the original documents and Commissioner had erred in allowing appeals on the basis of proof of export which establishes only exports and not the availment of Cenvat credit DTA clearances etc. He also submitted that the consumptio....

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....nly in respect of refund of cenvat credit claimed and not what is allowed under Foreign Trade Policy. Further, he also submitted that Commissioner (Appeals) has reproduced the relevant portion of the CBEC Circular dated 23-9-04 which also makes the issue very clear. Further, he drew our attention to the fact that Commissioner (Appeals) had not ordered refund to be paid but has stated that appellan....

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....eme w.e.f. 6-9-2004 vide Notification No. 18/2004-C.E. (N.T.), dated 6-9-2004. Thus, the EOUs who receive duty paid goods can avail input credit for the duty paid on such goods and utilize the credit for payment of duty on DTA clearances and if for some reasons, the credit cannot be utilized, the same can be claimed as refund under Rule 5 of CENVAT Credit Rules. In addition, as per para 8.3 of For....