2017 (12) TMI 1017

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....ORDER These appeals are directed against order passed by the Commissioner (Appeals) whereby the Ld. Commissioner (Appeals) upheld the rejection of refund of Cenvat Credit claim on the ground that the appellant is not entitled for the refund in respect of DTA unit which was subsequently converted to 100% EOU following the Board Circular No.77/99-Cus dated 18.11.1999. Being aggrieved by the order....

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....ation Vs. Commissioner of Central Excise, Mumbai-III - 2013 (294) E.L.T. 637 (Tri.-Mumbai) (iii) Balkrishna Textiles P. Ltd. Vs. Commissioner of C. Ex., Ahmedabad-I (iv) Unimax Granites Pvt. Ltd. Vs. Commissioner of Central Excise, Jaipur-I - 2014 (314) E.L.T. 320 (Tri.-Del.) (v) Commissioner of C. Ex., Jaipur-I Vs. Unimax Granites (P) Ltd. - 2011 (267) ELT 545 (Tri.-Del.) (vi) Johnson....

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....e issue has been considered by this Division Bench of this Tribunal in the Order No.A/1022/13/WZB/EB/C-II dt. 20.11.2013 in the appellants own case wherein the Tribunal passed the following order: "The appellant is in appeal against the impugned order wherein denial of CENVAT credit on inputs and capital goods has been confirmed against them on conversion of DTA to 100% EOU. 2. Heard both s....

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....oz Pvt. Ltd. (supra), with consequential relief, if any." From the above order of this Tribunal it can be observed that the identical issue has been decided in the appellant's own case therefore the issue is no longer res integra. Though the original authority also raised the issue of unjust enrichment. I am of the view that this refund claim is against the export of the goods therefore unjust ....