2017 (5) TMI 501

Introducing the “In Favour Of” filter in Case Laws.

⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
🔍 Narrow down results with higher precision

2017 (5) TMI 501

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....thout payment of duty under the category of CT-3/ARE-3 procedure. Besides, they also clear the goods to Delhi Metro Rail Corporation Ltd. without payment of duty under Notification No. 6/2006-CE dt. 01.03.2006. They filed 4 refund claims of Rs. 29,22,387/- for the quarters ending Jan-March 09, April-June 09, July-Sept 09 and Oct-Dec 09 under Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No. 05/2006-CE (NT) dt 14.03.2006 on the ground that they are not in a position to adjust/utilize the accumulated Cenvat Credit. The refund claims were sanctioned by the Adjudicating Authority. The Department filed an appeal against the order of the Adjudicating Authority. In appeal proceedings, the Ld. Commissioner (Appeals) allowed the app....

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....MUM 2.   IDOL Textiles Ltd. Vs. CCE, Thane-I - 2007 (217) ELT 299 (Tri. Mumbai) 3.   Chandra Cotton Fabrics Vs. CCE, Coimbatore, Final Order No. 209/2008 dt. 07.03.2008 in Appeal No. E/627/2005. 4.   Bombay Dyeing & MFG. Co. LTD. Vs. CCE, Raigad - 2015 (315) ELT 312 (Tri.-Mumbai) 5.   CCE, Bangalore-III Vs. Motherson Sumi Electric Wires- 2010 (252) ELT 543 (Tri.-Bang.) 6.   CCE, Pune Vs. Emerson Innovation Center, Final Order No. A/615/15SMB in Appeal No. ST/85011/14 dt. 18.03.2015 7.   CCE, Bangalore-III Vs. Motherson Sumi Electric Wires - 2012 (278) ELT 177 (Kar.) 4.   The Ld. AR for the Revenue reiterated the findings in the order of the Ld. Commissioner (Appeal....

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....he ld. Advocate appearing for the appellant that the provisions of Rule relating to refund of Modvat credit accumulated in the records on account of there non-utilization for the exported goods is a beneficiary piece of legislation, the refund arising on account of the same cannot be denied being a substantive right of the citizen. The wording of Rule 5 read with Rule 3 are very clear providing for refund of accumulated Modvat Credit if the same cannot be adjusted for any reason. As such the only condition in the said rule is non-utilization of the credit and no jurisdiction vests in the Central Excise officer to find out the reason for such non-adjustment. The use of the expression that "Where for any reason" such adjustment is not possibl....

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2017 (5) TMI 501