2017 (9) TMI 277

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....Shri. N.N. Prabhudesai, Superintendent (A.R.) for the Respondent ORDER These appeals are directed against Orders-in- Appeal No. P-III/8-12/VM/10/2011 dated 13-1-2011, OIA No. P-III/RS/154-157/2011 dated 27-6-2011. 2. The fact of the present case is that appellant are engaged in the manufacture of dutiable goods as well as goods attracted Nil rate of duty. They have exported second categor....

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.... on behalf of the appellants submits that refund under Rule 5 cannot be rejected on the ground that being finished goods attracted Nil rate of duty. In this regard he placed reliance on the following judgments: (a) Commissioner of C. Ex. Ahmedabad-III Vs. Gujarat Ambuja Exports Ltd[2014(311)ELT 718(Tri. Ahmd.)] (b) Repro India Ltd Vs. Union of India [2009(235)ELT 614(Bom)] (c) Hotline Tel....

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....rate of duty, on the first place, appellant is not entitle for the Cenvat credit on the input used in the such goods. Therefore, there is no question of availing cenvat credit and accumulation thereof, in absence of non availability of Cenvat credit and accumulation thereof question of refund under Rule 5 does not arise. He placed reliance on the following decisions: (a) Suryamitra Exim Pvt Ltd....

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....o the assessee, therefore on this ground rejection of refund claim is not sustainable. On this issue appellant s case is supported by following decisions: (a) Wellknown Polyster Ltd Vs. CCE Vapi[2011(267) ELT 221(Tri)] (b) CCE Vs. Drish Shoes Ltd [2010(254)ELT 417(H.P)] (c) Union of India Vs. Sharp Menthol India Ltd[2011(270)ELT 212] which is upheld by the Hon ble Supreme Court as[2015(32....