2017 (5) TMI 503

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.... in the manufacture of the final products, which were cleared for export. The appellant has claimed this refund of credit, which had accumulated during the period from January to March, 2006. The department took the view that the refund of service tax credit taken on input services used in the manufacturing of the goods, which were cleared for export under bond or letter of undertaking is admissible only w.e.f. 14.03.2006 when Notification No. 5/2006-CE (NT) was issued. The refund claim was therefore rejected by the Adjudicating Authority. The appellant filed an appeal before the Ld. Commissioner (Appeals), which was also rejected. Aggrieved from the same, the appellant is before this Tribunal. 3.   The Ld. Advocate for the app....

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....provider of output service towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty or 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 a rebate of duty under the Central Excise rules, 2002, in respect of such duty. 8.1 &nb....