2010 (9) TMI 1225

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....Shri B.P. Pereira, JDR for the Respondent ORDER Per : Ashok Jindal These appeals have been filed by the appellants against the denial of refund claim for unutilised CENVAT credit balance lying in their CENVAT account as the said credit was attributable to inputs used in the manufacture of goods which were cleared for export. 2. The issue involved in this case is that the appellants are....

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....ants submits that they have applied for the refund of the unutilised credit lying in the CENVAT account under 1st proviso to Section 11B (2) (c) of the Central Excise Act, 1944, which entitles a manufacturer to claim the duty paid on the inputs. She also submits that the provisions of Rule 11 (1) and (2) are not applicable to their case as in those cases the exemption is on the value and quantity ....

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.... Textiles (Guj.) Ltd. vs. Commissioner of Central Excise, Ahmedabad 2004 (169) ELT 162 (Tri. Mum) wherein it was held that the outstanding unutilised credit on inputs lying in RG 23A Part II which the appellant is unable to utilise such credit, clause (c) of the proviso to Section 11B(2) of the Central Excise Act, 1944, enables a manufacturer to claim refund of duty paid on inputs. The learned Adv....

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.... also not in dispute that after availing the exemption, the exporter has not claimed rebate of duty on the clearance made by the appellants, after opting the exemption. The case law relied on by the learned DR in the case of Nisma Aircon International Ltd.(supra) deals with Rule 11 (1) and (2) wherein the exemption is based on value and quantity which is not the case here and the case law of Hotli....