2015 (12) TMI 1204

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....ged 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 which has been filed by the respondent on 26.3....

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....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 had manufactured and exported the goods on payment of duty. 5.2 On this ba....