2015 (8) TMI 1411

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....ssue involved in this appeal is whether the appellant is eligible for refund under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.11/2002-CE on account of unutilized credit lying in balance for clearance of excisable goods to 100% EOU (deemed export) in Form AR-3A. 3. The brief facts are that the appellant is a manufacturer of fabrics falling under Chapter Heading 52, 55, cleared fabrics for export under Bond vide Form AR - 3A (permission for removal of excisable goods from a factory or a Bonded Warehouse to another warehouse) during the period 28.11.2001 to 1.1.2002. The appellant had availed credit of duty in respect of inputs cleared for export to 100% EOU, under Bond, amounting to Rs. 81,875/-. Application was submitte....

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....of the impugned order, I find that the learned Commissioner (Appeals) has examined the issue in details and after taking notice of the provisions of Rules and Act and relevant circulars & No.11/2002, has come to the conclusion that refund of CENVAT Credit is eligible, if the finished goods are actually exported. As the appellant have cleared the goods to EOU, the same does not amount to actual export in absence of proof of their export. It is further observed that deemed export has also been defined in para 8.1. of the Export-Import Policy 2004-09. Under Central Excise Act, the expression of Export has. been referred from the Customs Act, which defines Export as - "export", with its grammatical variations and cognate expressions, means taki....

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....Central Excise, Chennai - 2009 (240) ELT 158 (Tri-Chennai), wherein it has held by the learned Single Member, where also refund claim was on account of clearing the goods without payment of duty to an EOU, that the clearance to EOU have to be treated as export and refund of unutilized credit was allowed to the assessee as per decision of the Tribunal in the case of Shilpa Copper Wire Industries - 2008 (226) ELT 228 (Tri). Further, I find from perusal of the said order that this Tribunal remanded the issue back to the lower authority with observation that documents evidencing clearance of final products to the EOU should be accepted as proof of export as envisaged under clause (6) of the Appendix to Notification No.11/2002-CE. Other ruling, ....