2016 (11) TMI 829

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....t Order The brief facts of the case are that M/s. Annur Cotton Mills, the appellant herein are 100% EOU and are manufacturers of 100% Cotton Terry Towels falling under tariff heading 63029000 and are paying service tax under the category of GTA Service. They had imported capital goods and Polyester Viscose Fiber without payment of duty under Notification No. 52/2003 -Cus and also procured Po....

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....cuments to substantiate their stand was produced before him. Further, he held that the appellants availed higher rate of drawback applicable to non Cenvat availed items, by misdeclaration in ARE-1 and subsequently, reversed the credit and claimed refund of the same and they have not produced any evidence or documents in support of their claim that the items for which higher drawback claimed and re....

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....inciple that refund of accumulated and unutilized cenvat credit cannot be denied when drawback of the same has not been obtained and relied on the following case laws:- (1) Bombay Dyeing & Mfg. Co. Ltd. Vs CCE Raigad2015 (315) ELT 312 (Tri.-Mumbai) (2) CCE Delhi-III Vs Gillette India Ltd. 2014 (310) ELT 239 (P&H) (3) Sabare International Vs CCE Trichy 2014 (308) ELT 609 (Tri.-Chennai) ....