2016 (8) TMI 1105

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....nutilized credit lying in the Cenvat account.  The background of the case is that while shifting their factory from Jogeshwari to Goregaon, they had accumulated cenvat credit in their cenvat account on 30.8.2003 for which they made an application to the department for transfer of credit from the Cenvat account of Jogeshwari unit to Goregaon unit. While shifting  of the factory they surrendered the registration certificate of the previous factory. The department has not responded their request for transfer of credit. As regard the registration of Goregaon unit that also surrendered by the appellants on 8.8.2005 and before transfer they had taken the cenvat credit which was transferred from Jogeshwari unit at the time of surrender o....

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....pply.  She further submits that it is not  merely credit balance in general, but accumulation  of Cenvat credit is due to non utilization as the finished goods have been exported, therefore the refund is admissible.  In support of her submission she placed reliance on the following judgments: (i)   Union of India Vs. Slovak India Trading Co. Pvt. Ltd.  2006 (201) E.L.T. 559 (Kar.)    Upheld by SC- 2008 (223) ELT A-170 (SC) (ii)   Century Rayon- Twisting Unit Vs. Commissioner of C.Ex., Thane-I 2015 (325) E.L.T. 205 (Tri.-Mumbai) (iii)   Commissioner of C.Ex.& Cus.  (Appeals) Tirupati  Vs. Kores (India) Ltd. 2009 (245) E.L.T. 411 (Tri.-Bang.) (iv) &....

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..... 22.03.2016 She further submits that since the accumulated credit is on account of exports and lying unutilized because it could not be used for clearances for home consumption, the same cannot be rejected on the ground of limitation as relevant date defined under Section 11B does not cover such situation. 4.   On the other hand, Shri Sanjay Hasija, Ld. Supdt. (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order.  He submits that the appellant claimed the refund on the ground that the Cenvat amount for which refund was sought for is against the export of their final product.  In this case the statutory provision under Rule 5 of Cenvat Credit Rules, 2004 and Notification issued th....