2017 (8) TMI 396

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....r: SS GARG The present appeal is filed by the Revenue against the impugned order dated 30.3.2010 passed by the Commissioner (A) wherein the Commissioner (A) has set aside the Order-in-Original by holding that the respondent-assessee are eligible for refund of unutilized input service credit of both physical exports and deemed exports. 2. Briefly the facts of the present case are that the res....

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....export by them during the said period under Rule 5 of CENVAT Credit Rules (CCR), 2004. The Deputy Commissioner of Customs, Bangalore vide Order-in-Original dated 4.8.2009 has sanctioned the refund of Rs. 17,08,192/- and sanctioned Rs. 8,69,198/- under Rule 5 of CCR, 2004 read with Section 11B of Central Excise Act, 1944 and disallowed amount of Rs. 68,980/- and Rs. 1,04,333/- respectively and held....

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....xport. Aggrieved by the Order-in-Original, assessee filed appeal before the Commissioner (A) and the Commissioner (A) vide the impugned order has set aside the Order-in-Original by holding that the assessee is eligible for refund of unutilized input service credit of both physical exports and deemed exports. Aggrieved by the said order, Revenue has filed the present appeal. 3. Heard both the pa....

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....spondent defended the impugned order and submitted that Inter Unit Transfer (IUT) from one EOU to another EOU is considered as deemed export. The input service credit attributable to such IUT has been rejected on the ground of interpretation by the adjudicating authority that deemed exports cannot be considered at par with the physical export. He further submitted that all these services on which ....