2013 (12) TMI 1187

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....JUDGEMENT Per Archana Wadhwa: The dispute in the present appeal relates to the refund of un-utilised cenvat credit in terms of Rule 5 of Cenvat Credit Rules, 2004. The appellant's refund claim stands rejected by the lower authorities on the sole ground that the appellant was in position to utilize the credit, if they would have exported the goods on payment of duty under claim of rebate. As ....

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....Chandra Cotton Fabrics Vs. CCE, Coimbatore reported in 2008 (226) ELT 731 (Tribunal-Chennai), it has been observed that when manufacturer exports his finished products under bond, and is not in position to utilize the credit for payment of duty, on clearance for home consumption, the manufacturer is entitled to receive refund of input credit periodically. The Tribunal in the case of Commissioner o....