2017 (3) TMI 351

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....als is common and therefore, all the six appeals are being disposed of by this common order. The details of the six appeals are given below: Sl. No. Appeal No. Refund Claim in dispute 1. E/21343/2016-SM Rs.4,69,680/- 2. E/21361/2016-SM Rs.30,01,0803/- 3. E/21362/2016-SM Rs.18,22,188/- 4. E/21363/2016-SM Rs.29,21,641/- 5. E/21364/2016-SM Rs.11,33,745/- 6. E/21365/2016-SM Rs.13,87,343/-   3. Briefly the facts of the case are that the assessee had filed various refund claims as stated in the table for various quarters seeking refund of accumulated CENVAT credit availed on input services under Rule 5 of the CENVAT Credit Rules (CCR), 2004 read with Notification No.27/2012 dated 18.6.2012 relating to goods cleared to ....

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.... statutory definition of export, wherein it is clear that Rule 5 provisions relating to refund of unutilised CENVAT credit are applicable only to physical export and not to deemed exports. He also submitted that it is conscious policy decision of the Government to treat deemed export as different from physical export. He further submitted that the judgments which have been relied upon by the authorities below are not applicable in the facts and circumstances of the case. 6. On the other hand, the learned counsel for the assessee submitted that this issue is no more res integra and has been settled in favour of the assessee by various decisions of the Tribunal and the High Courts. He further submitted that the Revenue s appeals filed earlie....

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.... specifically held that clearance made by one 100% EOU to another 100% EOU, which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat credit contemplated under the provisions of Rules 5 of the Cenvat Credit Rules, 2004. Similar is the question proposed in the present appeal. Under the circumstances, as such, the issue raised in the present appeal is squarely covered by the decision of the Hon'ble Supreme Court in the case of Srikumar Agencies (supra)." 6.2 Further respondent s own case vide Final Order No. 21747-21749/2014 this Tribunal has allowed the refund claim filed by the respondent. Further the Hon'ble Supreme Court in the case of Virlon Textile Mills Ltd. Vs. CCE, Mumbai....