2017 (5) TMI 620

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....fter manufacturing of the goods exported the same under B-17 bond and made same clearance to DTA also. The appellant filed refund claim on input service used for manufacturing of the final products to the tune of Rs. 99,64,860/. The said refund claim was rejected by the adjudicating authority. The order of the adjudicating authority was appealed against before the Ld. Commissioner (A) and the refund claim was reduced to the tune of Rs. 20,54,543/- which was also rejected by the Ld. Commissioner (A). Aggrieved from the said order, the appellant is before me. 3. The Ld. Counsel for the appellant submits that it is not in dispute that the appellant has exported the goods under B-17 bond, therefore, as per Rule 6(6) of the Cenvat Credit Rule....

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....f Cenvat Credit- where any input or input service is used in the final products which is cleared for export under bond or letter of undertaking, as the case be, or used in the intermediate products cleared for export, or used in providing output service which is exported, the cenvat credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of, (i)  Duty of excise on any final products cleared for home consumption or for export on payment of duty; or (ii) Service tax on output service, and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards,....