2015 (11) TMI 700

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....Rule 5 and Notification issued thereunder is admissible in case of the deemed export i.e. supplies made to 100% EOU by the appellant from their DTA unit. 3. Shri. C.S. Birasdar, Ld. Counsel for the appellant submits that in Rule 5 neither any exclusion in respect of deemed export nor any bar for refund of accumulated credit is provided. Rule 5 applicable to export made under bond. In the present case, the goods were cleared to 100% EOU and the transactions is of deemed export therefore Rule 5 covers not only physical export out of India but also deemed export i.e. supply made to 100% EOU. He placed reliance on following judgments:  (a) Commissioner of Central Excise and Customs Vs, NBM Industries[2013(29) S.T.R. 208(Guj.)].  ....

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....f India[2007(211) E.L.T. 23 (Mad.)]  (b) Commissioner of Central Excise, Pondicherry Vs. M/s. Bansal Metallic Oxides[2012-TIOL-477-CESTAT-MAD]. He also relied upon Hon'ble Supreme Court judgment in the case of Virlon Textile Mills Ltd. Vs. Commissioner of C. Ex. Mumbai[2007(211)E.L.T.353(S.C.)]. He submits that in the Notification issued under Rule 5 requirement of specific documents for processing claim clearly shows that this refund is applicable only in a case of physical export and not for deemed export. Hon'ble Supreme Court in the case of Commissioner of C. Ex., New Delhi Vs. Hari Chand Shri Gopal[2010(260)ELT 3(SC)] held that condition of the notification must be complied with for claming the benefit of notification. In the p....

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....ommitted any substantial error of law in dismissing the appeal of the Revenue and confirming the order of the learned Commissioner(Appeals) holding that the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat Credit contemplated under the provisions of Rule 5 of the Cenvat Credit Rules, 2004. In another judgment of Hon'ble Gujarat High Court in case of the Anita Synthetics Pvt. Ltd held that clearances made by one 100% EOU to another 100% EOU, such deemed exports are to be treated as physical exports for the purpose of being entitled to refund of unutilized Cenvat Credit under Rule 5 of Cenvat Credit Rules, 2004. The Coord....