TaxTMI 
TaxTMI 
2015 (6) TMI 1015
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....cture of the yarn which had been exported and since the accumulated credit could not be utilized for payment of duty on clearance for home consumption, the Appellant, as per the provisions of Rule 5 of the Cenvat credit Rules, 2002, applied for cash refund of unutilised Cenvat credit of Rs. 39,87,276/- which was sanctioned by the Assistant Commissioner vide order-in-original No. 134/08/R-CE (Ref) dated 23/6/08. The Department filed a review appeal to CCE (Appeals) against the Assistant Commissioner's order which was allowed by the CCE (Appeals) vide order-in-appeal No. 216 (DK) CE/JPR-II/2009 dated 20/3/09 and the Assistant Commissioner's order dated 23/6/08 sanctioning cash refund of the Cenvat credit accumulated due to exports, was set aside. It is against this order that the present appeal alongwith stay application has been filed. 2. Heard both the sides. 2.1 Ms. Surbhi Sinha, Advocate, the learned Counsel for the Appellant made the following submissions. (1) The refund order has been set aside by CCE (Appeals) is the grounds that - (a) since the refund claim is for quarter July 2007 to September 2007 and in some cases, the date of export is ....
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.... had enclosed self certified copies of shipping bills alongwith the refund claim and subsequently when the copies of shipping bills duly certified by Customs officers were received, the same had been enclosed with the cross objection. Therefore the CCE (Appeals)'s finding that customs certified copies of shipping bills were not produced, is incorrect and just because these copies of shipping bills could not be submitted with the refund claim, the same cannot be rejected. In fact para 13.1 to 13.7 of Chapter 7 Part II of CBEC's Central Excise Manual, 2005 mentions self attested copies of shipping bills as acceptable documents. (6) As per the Board's Circular No. 220/54/96-CX dated 4/6/96 cash refund of unutilized Cenvat credit is an incentive given to manufacturers and exporters and non grant of the same effects the competitiveness of India Industry in international market. In view of this, it is highly improper to set aside the refund order only for procedural irregularity. 2.2.1 She prayed that the impugned order be set aside. 2.2 Shri R.K. Mishra, the learned Departmental Representative, reiterating the CCE (Appeals)s findings in the impugned order, made the....
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....claim. Though the Appellant submitted that they have received the Customs certified copies of shipping bills, the relevant rule in this regard is very clear that the same have to be submitted alongwith the refund claim. Therefore the refund is not admissible. 4. The cash refund of Cenvat credit accumulated due to exports, under Rule 5 of the Cenvat Credit Rules, 2004, is governed by the procedure and conditions prescribed in this regard in Notification No. 5/2006 - CE (NT) dated 14/3/06, the relevant portion of which is reproduced below :- "Refund of Cenvat credit " Procedure In exercise of the powers conferred by rule 5 of the CENVAT Credit Rules, 2004 (hereinafter referred to as the "said rules"), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2002-Central Excise (N.T.), dated 1st March, 2002, published in the Gazette of India Extraordinary, vide number G.S.R. 150(E), dated 1st March, 2002, the Central Government hereby directs that refund of CENVAT credit shall be allowed in respect of : (a) input or input service used in the manufacture of final product which is cl....
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....export turnover = Total turnover. Illustration : If total credit taken on input services for a quarter = Rs. 100 Export turnover during the quarter = Rs. 250 Total turnover during the quarter = Rs. 500 Refund of input service credit under Rule 5 of the CENVAT Credit Rules, during the quarter ( 100*250/500 i.e. Rs. 50. Explanation : For the purposes of condition no. 5, - 1. 'Export turnover' shall mean the sum total of the value of final products and output services exported during the given period in respect of which the exporter claims the facility of refund under this rule. 2. 'Total turnover' means the sum total of the value of, - (a) all output services and exempted services provided, including value of services exported; (b) all excisable and non excisable goods cleared, including the value of goods exported; (c) The value of bought out goods sold, during the given period. 6. The application in Form A, along with the prescribed enclosures and the relevant extracts of the records maintained under the Central Excise Rules, 2002, CENVAT Credit Rules, 2004, or the S....