2017 (5) TMI 513

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 513

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....convenience, the facts of appeal No.20578 are taken. 2. The facts of the present case are that the assessee-respondent are manufacturers of batteries. They are availing CENVAT credit under Rule 3 of CENVAT Credit Rules 2002 on the inputs used in the manufacture of final products. They had exported the batteries under a Letter of Undertaking during the period from 1.4.2012 to 30.6.2012. Since they were not in a position to utilize the CENVAT credit in respect of inputs used in the manufacture of final products exported, they filed refund application under Rule 5 of CENVAT Credit Rules (CCR), 2004 for refund of CENVAT credit. The ground for rejection of refund claim in the notice was that the claim was filed under Rule 5 of CENVAT Credit Rul....

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....ch was never convessed in the notice and the assessee was never called upon to answer. He further submitted that the original authority has disallowed the refund merely on the ground that the assessee has availed the drawback. He further submitted that this finding is against para 5 of CBEC Circular No.83/2000-Cus. dated 16.10.2000 which is extracted below: "5. It is, therefore, clarified that where only Customs portion of duties is claimed as per the All Industry Rate of Drawback, Rule 57F(14), does not come in the way of admitting refund of unutilized credit of Central Excise / Countervailing duty paid on inputs used in products exported." 5.1 He further submitted that for the next quarter July to September 2012, the assessee filed ref....

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....rior to Cenvat Credit (Third Amendment) Rules, 2012. But I find that the amending Rule itself had a provision to consider claims under the erstwhile Rule within a year from the amendment. But the refund claim was rejected vide the impugned order on the ground that the claimant is ineligible for refund under Rule 5 of the Cenvat Credit Rules as he had claimed drawback under the Customs and Central Excise Duties Drawback Rules, 1995. The CBEC Circular No.35/2010 dated 17.9.2010 has clarified that the Customs component of AIR Drawback shall be available even if the rebate of Central Excise duty paid on raw materials used in the manufacture of exported goods has been taken in terms of Rule 18 of Central Excise Rules, 2002. It therefore follows ....

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2017 (5) TMI 513