2013 (2) TMI 620

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.... REVENUE. DR. D.M.MISRA, J. This Appeal is filed against the Order-in-Appeal No.85/KOL-VII/2011 dated 01.08.2011 passed by Commissioner, Central Excise (Appeal-I), Kolkata. 2.1. Briefly stated facts of the case are that the Appellant is a 100% Export Oriented Unit engaged in the manufacture and export of Silk Fabric, had filed refund claim for Rs.6,96,682/- under Rule 5 of CENVAT Credit ....

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....ments. Hence, the present Appeal before this Tribunal. 3.1. Ld. Chartered Accountant for the Appellant has submitted that the adjudicating authority denied the refund of CENVAT Credit amounting to Rs.6,26,837/- on the ground that the service tax paid by them under Section 66A(1) of the Finance Act, 1994 were not specified under Rule 3(1) of the CENVAT Credit Rules, 2004, accordingly, not admiss....

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....a, ld. A.R. for the Revenue has fairly accepted that Rule 3(1) was amended and given retrospective effect. The service tax thus paid under Section 66A of Finance Act, 1994, henceforth, also would be eligible to CENVAT Credit and correspondingly, the refund of same would also be available under Rule 5 of CENVAT Credit Rules, 2004. However, regarding the refund amounts of Rs.430/- and Rs.2691/-, he ....

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....06. Hence, the refund of CENVAT Credit of Rs.6,26,837/- on the said input service is admissible under Rule 5 of the CENVAT Credit Rules. 5.2. Regarding other two amounts, both sides had agreed that the documents produced before this Tribunal were only copies and the same have to be examined/verified afresh by the adjudicating authority. Therefore, for verification of the admissibility of the sa....