2017 (4) TMI 330

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....envat Credit facility under Rule 3 of the Cenvat Credit Rules, 2004. The respondent has filed refund claim Rs. 25,62,696/- for the period January, 2014 to March, 2014 for refund of unutilized/accumulated Cenvat credit paid on various inputs and services under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No.27/2012-CE(NT) dated 18-6-2012 as amended. The Adjudicating authority has observed that refund of unutilized Cenvat credit Rs. 15,80,341/- is admissible to the appellant. Cenvat Credit of Rs. 1,03,341/- is inadmissible as the credit was availed on invalid documents. The adjudicating authority also observed that the goods valued at Rs. 9,67,80,000/- cleared to M/s. Suven life science Ltd were against advance authorization....

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....f India [2016(334) ELT 21 (kar)] (b) Tricolite Electrical Indus. Ltd Vs. Commn C. Ex. Delhi-III, Gurgaon[2012(282) ELT 468(Tri. Del)] (c) BAPL Industries Ltd Vs. Union of India[2007(211) ELT 23(Mad.)] (d) Commissioner of C. Ex. Rune-II Vs. Quality Screens[2008(226) ELT 608(Tri. Mumbai)] (e) Blue Star Limited Vs. Commissioner of Central Excise, Mumbai[2003(155) ELT 322(Tri. Del)] (j) Commissioner of Central Excise, Mumbai Vs. Blue Star Ltd [2016(318) ELT 11(S.C.)] 3. On the other hand, Shri. Punit Gupta, Ld. C.A. appearing on behalf of the Revenue submits that Ld. Commissioner(Appeals) has examined the case in detail and considered the export and import policy under which concept of deemed export has been provided. There ar....

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....no longer res-integra as on the identical issue there are various judgments, according to which Rule 5 refund is admissible on deemed exports. Incase of Superpack (Supra) this Tribunal passed following order: 5. I find that the issue involved lies in very narrow compass that whether clearances made to 100% EOU should be considered at par with exports of the goods out of country and consequently whether for such supplies, refund under Rule 5 is admissible. I find that adjudicating authority following the ratio of the various judgments, held that export includes the deemed export i.e. clearances made to 100% EOU accordingly refund was allowed. The Ld. Commissioner (Appeals) reversed the order of the adjudicating authority only on the basis....