TaxTMI 
TaxTMI 
2016 (3) TMI 343
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....ng the period April 2007 to December 08. Since the appellant had availed the CENVAT Credit on the inputs which are utilized for manufacturing of such cables and wires, was unable to utilise the said credit for payment of duty to home clearances they filed refund claim before the authorities. The adjudicating authority in one appeal allowed the refund claim. Subsequently show-cause notice was issued for recovery of such refund stating it as erroneous which was confirmed as demand of duty along with interest and penalty was also imposed. In other two appeals the refund applications filed by the appellant were rejected by the adjudicating authority. Aggrieved by such orders, appellant preferred appeals before the first appellate authority. The....
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....ble Supreme Court in the case of Jain Shudh Vanaspati Ltd. - 1996 (86) ELT 460 (S.C.) is applicable in this case as therein the Apex Court has held that show-cause notice under Section 28 of the Customs Act, 1962 can be issued for the demand of duty liability that may arise. It is his submission that the clearances made to SEZ cannot be equated to physical exports as has been held by the Hon'ble High Court of Madras in the case of BAPL Industries Ltd. vs. Union of India - 2007 (211) ELT 23. It is his further submission that the refund claim which was sanctioned earlier was erroneous hence the show-cause notice issued for recovery of such erroneous refund claim was correct and the penalties imposed were also correct. 5. We have consider....
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....rom DTA to SEZ unit or SEZ developer has been defined to be as an export; Section 51 of the SEZ Act provides that this Act shall have over riding effect any other law for the time being in force, which would mean that the provisions of SEZ Act needs to be referred to as to whether clearance of amount to export. If that be so on plain reading any clearances made by appellant to an SEZ unit during the material period in this appeal have to be considered as "export". 6.5 Secondly, we find that an identical issue fell for consideration of the Hon'ble High Court in the case of NBM Industries (supra). Respectfully, we reproduce the entire judgement: "In this appeal, appellants are challenging the rejection of refund claim of Cenvat credit w....
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....he case of Quality Screens - 2008-TIOL-296-CESTAT-MUM. I also find that the decision of the Divisional Bench of the Tribunal in Sanghi Textiles - 2006-TIOL-1805-CESTAT-BANG relates to Rule 5. Further, as submitted by ld. Advocate, Rule 5 provides refund in respect of goods which are used in the intermediate product cleared for export also. Now that 100% EOUs are eligible for Cenvat credit and when they pay duty in respect of DTA sales, credit is admissible to the recipients, I agree, that the Cenvat credit is to be allowed. Accordingly, the appeal is allowed with consequential relief to the appellants." 6.6 It can be seen from the above reproduced judgemnet and order of the Hon'ble High Court of Gujarat, the issue is no more res integ....