2017 (11) TMI 1455

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....ue involved is whether the appellant is entitled for refund of accumulated credit on the ground that the appellant was not in a position to utilize the credit on duty paid inputs in respect of final products exported under bond. The refund claim was rejected by the adjudicating authority and the same was maintained by the Commissioner (Appeals). This Tribunal vide order No.A/1608/WZB/MUM/2005/EB/C....

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....atter on merit. 3. On going through the appeal memorandum, we find that the appellant submit that once the Tribunal has allowed the appeal with consequential relief, the adjudicating authority as well as the Commissioner (Appeals) had no jurisdiction to take a different view and reject the refund claim. Therefore, the orders of both the lower authorities are against the Tribunal's order. 4. Shri....

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....the OIO No.RK/01/NGP-II/2004 dated 12/01/2004, the appellant field an appeal before the Hon'ble CESTAT, WZB, Mumbai. The Hon'ble CESTAT vide their order No.A-1608/WZB/Mum/EB/C-III dated 09/08/2005 disposed of the appeal of the appellant with its observation as under: Heard both sides. Under the impugned orders, the lower authorities have denied refund of accumulated Cenvat Credit of Rs. 1,98,82,....

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....de. Hence, we allow the appeal with consequential benefit to the appellants". 5.1 From the above order, the Tribunal has held that the appellants are eligible to get refund of accumulated Cenvat Credit of duty paid on inputs against exports made. As per the facts of the case though the credit was accumulated when initially the appellant filed refund claim but after the aforesaid Tribunal order wh....