2015 (1) TMI 1033

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.... matter was decided vide Final Order No. 1376/2009, dated 13-11-2009 [2010 (251) E.L.T. 450 (Tri. - Bang.)] thereby the appeal was rejected. 2. The appellants carried the matter before the Hon'ble High Court of Karnataka taking the ground that the order could not have been passed since the amount involved was more than Rs. 10 lakhs and a single Member Bench could not have decided the issue when the amount involved was more than Rs. 10 lakhs. Hon'ble High Court vide their order dated 12-4-2011 in CE Appeal No. 40 of 2010 [2011 (269) E.L.T. 8 (Kar.)], set aside the order and directed that the matter may be considered afresh by a Bench consisting of two Members. The Hon'ble High Court also directed that the appeal should be disposed wi....

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....up for final decision today so that the directions of the Hon'ble High Court can be implemented. 4. The brief facts of the case are that appellant filed a refund claim of Cenvat credit taken on the ground that the credit could not be utilised in respect of electric cars cleared for export under bond during the period from 13-1-2005 to 16-9-2005. The refund claim was made under Rule 5 of Cenvat Credit Rules, 2004 (CCR) read with Notification No. 11/2002-C.E. (N.T.), dated 1-3-2002 as amended. The claim was rejected on the ground that it was not in accordance with the rules and the notification. The appeal filed against this decision was rejected. 5. In the appeal memorandum, the appellants have submitted that the refund claim....

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.... the manufacture of final product which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate product cleared for export, or used in providing output service which is exported, the Cenvat credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of,- (i)      duty of excise on any final product cleared for home consumption or for export on payment of duty; or (ii)     service tax on output service, and where for any reason such adjustment is not possible, the manufacturer or the provider of output service shall be allowed refund of such amou....