2017 (5) TMI 501

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..... They are also clearing the goods to EOUs without 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, t....

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....Engineering Works P. Ltd. - 2008-TIOL-664-CESTAT-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 reite....

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....), this Tribunal has observed as under:- " 5.   We agree with the 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 ....