TaxTMI 
TaxTMI 
2017 (1) TMI 83
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..... Briefly the facts of the case are that the appellant is engaged in the manufacture of Wet HIDE Liner falling under Chapter 39 of the CETA 1985. The appellant filed refund of accumulated cenvat credit of Rs. 4,69,399/- (Rupees Four Lakhs Sixty Nine Thousand Three Hundred and Ninety Nine only) for the quarter ending March 2010 under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 5/2006 CE (NT) on 07.06.2010. The sanctioning authority allowed the refund of Rs. 4,58,662/- (Rupees Four Lakhs Fifty Eight Thousand Six Hundred and Sixty Two only) under Rule 5. Aggrieved by the said order, Department filed an appeal before the Commissioner (Appeals) and the Commissioner (Appeals) vide order dated 30.06.2014 allowed the appeal a....
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....or (ii) service tax on output service, and where for any reason such adjustment is not possible, the manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification: Provided that no refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995, or claims rebate of duty under the Central Excise Rules, 2002, in respect of such duty; or claims rebate of service tax under the Export of Service Rules, 2005 in respect of such tax. Provided further that no cre....
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....long with the Shipping Bill or Bill of Export, duly certified by the officer of customs to the effect that goods have in fact been exported; or (b) the registered premises of the service provider from which output services are exported is situated, along with a copy of the invoice and a certificate from the bank certifying realization of export proceeds. 4. The refund is allowed only in those circumstances where a manufacturer or provider of output service is not in a position to utilize the input credit or input service credit allowed under rule 3 of the said rules against goods exported during the quarter or month to which the claim relates (hereinafter referred to as the given period ). 5. The refund of unutili....
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.... Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in section 11B of the Central Excise Act, 1944 (1 of 1944). 7. The refund of excise duty or service tax is allowed by the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be. 2.1. Learned counsel for the appellant submitted that the appellant has furnished all the relevant documents to the refund sanctioning authority and the sanctioning authority before granting the refund has considered all the documents as required under the Notification 5/2006. He also submitted that the department has not brought any evidence on records to ....
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....he appellant by setting aside the orders of the Commissioner (Appeals). 3. On the other hand the learned AR submitted that for recovery of refund erroneously granted, there is no need to issue show-cause notice under Section 11A and the order of the appellate authority is sufficient to affect the recovery from the appellant. 4. I have heard the learned counsel for the parties and perused the records. The issue involved in the present case is whether the order of refund sanctioned by the JAC is in accordance with Rule 5 of the Cenvat Credit Rules 2004 read with Notification No. 5/2006 dated 14.03.2006. Further I find that the Assistant Commissioner has sanctioned the refund claims after satisfying the conditions as contained in the Not....