2015 (12) TMI 1204

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of the case are the respondent assessee engaged in manufacture of textile and filed the refund claim for the period 7.9.2012 for an amount of Rs. 19.49 lakhs in respect of the CENVAT Credit remained unutilized when the goods manufactured by them were exported. The adjudicating authority sanctioned the refund claim. Aggrieved by such order, Department preferred an appeal before the first appellate authority. The first appellate authority, after following the due process of law, rejected the appeal filed by the Department. 3.-Learned AR would submit that both the lower authorities were in error in sanctioning the refund claim as the refund claim has arisen out of the unutilized CENVAT Credit taken under deemed credit provisions. The claim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (Tri-Ahmd) It is his submission that interpreting the provisions of identical worded notification, the Hon'ble High Court of Gujarat in the case of CCE, Surat-I Vs. Annapurna Industries Pvt. Ltd. - 2010 (255) ELT 197 (Guj.) and in the case of CCE, Surat-I Vs. Swagat Synthetics - 2008 (232) ELT 413 (Guj) has held in favour of the assessee. 5. We have considered the submissions made by both sides and perused the records. 5.1 On perusal of the records, we find that it is not in dispute that the appellants were eligible to avail deemed credit on the inputs procured by them for manufacture of textile and textile articles, during the period Sept, 2002 to Jan, 2003. It is also undisputed that during the relevant period, the appellant....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... come in the way of substantive benefit of refund which is otherwise admissible. There is, therefore, no merit in the appeal filed by the Department." 5.3 In our view the concurrent findings of both the lower authorities that the appellant are eligible to avail CENVAT Credit has not been controverted by the Revenue in the grounds of appeal. The grievance of the Revenue seems to be that the respondent had filed the refund claim before the expiry of the quarter ending 31.3.2003 is a non-starter and the assessee can plan his business and can file the refund claim even before the quarter comes to an end. The other grievance of the Revenue that non-filing the return correctly is a procedural lapse as also and non-starter as when there is no d....