2017 (10) TMI 130

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....ries (India) Ltd. had filed a refund claim on 07/012008 for Rs. 18,07,436/- having paid Basic Excise Duty plus education cess from PLA on finished goods cleared by them while availing Notification No.39/2001-CE dated 31/07/2011. The said refund claim was rejected by the lower authorities and consequently the appellants are before the Tribunal. 2. Ld. Counsel for the appellant argued that Notifica....

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....01 Excise duty 92,18,849 02 Education Cess 1,84,377 03 S&H Education Cess 92,260   Total 94,95,486 The above duty liability was paid by the appellants as under: 1. By debit in PLA 18,07,436 2. By debit in Cenvat Account 76,88,050   Total 94,95,486   Total Cenvat Credit utilized for payment of duty is 76,88,050   Out of which Cenvat utilized for goods....

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....efund. Notification No.37/2007-CE by amending Notification No.19/2004-CE (NT) specifically prescribes goods manufactured by a manufacturer availing Notification No.39/2001-CE from exporting goods under bond. Thus, the law clearly lays down the person availing benefit of Notification No.39/2001-CE will utilize the Cenvat Credit only for domestic clearances and if after utilizing the entire credit f....