2017 (11) TMI 770

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....re and exports of readymade garments falling under Chapter 61, 62 and 65 of CETA, 1985 and is registered with Central Excise. They had earlier availed CENVAT credit of duty paid on various input services and had applied for the refunds of accumulated, unutilized CENVAT credit on various input services under Rule 5 of the CENVAT Credit Rules and Notifications No.5/2006-CE (NT) and No.27/2012-CE (NT) for the period July 2014 to September 2014. Since most of the final products were exported, they were not in a position to utilize the CENVAT credit of service tax paid on various input services. Accordingly, they applied for refund of unutilized credit of Rs. 33,79,759/- pertaining to inputs and input services. The Deputy Commissioner of Central....

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....VAT Credit Rules 2004 and as per the records maintained by the appellant, the total CENVAT credit availed during the period was Rs. 34,43,096/- though the appellant had stated only Rs. 22,81,894/- in their ER-2 Returns. It is his further submission that the figures stated in ER-2 returns are not sacrosanct and the amounts specified therein sometimes do not match with the CENVAT credit account. He further submitted that both the authorities below should have considered the CENVAT credit account for deciding the claim of refund and not merely relied on ER-2 returns. He also submitted that both the authorities have acknowledged the fact that appellant had reversed total credit of Rs. 34,43,095/- while claiming refund under Rule 5 of CENVAT Cre....