2018 (2) TMI 1769

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....al, for the Respondent. ORDER By way of this appeal, the department has challenged the judgment and order of the Tribunal whereby the Tribunal has dismissed the appeal of the Department. Counsel for the appellant has framed the following substantial question of law :- "(i) Whether the Ld. CESTAT was correct in allowing the refund of Cenvat credit of Central Excise duty paid in respect of ....

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....E.L.T. A16 (S.C.) by observing that 100% Export Oriented Unit is entitled to take Cenvat credit of duty on inputs procured indigenously and when they were not in a position to utilise the same, they are entitled for benefit of refund under Rule 5 of Cenvat Credit Rules, 2004. The respondent-assessee procured casting articles from M/s. Continental Engines Limited to its sister concern on payment o....

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....the appellant has taken us to findings of the AO which reads as under :- "19. I find that reliance of DGFT Circular No. 16(RE- 2012/2009-17, dated 15-3-2013) placed in SCN is in reference of availment of exemption of Central Excise duty i.e. Terminal Excise Duty, DGFT has denied the refund of above duty for the reason that supply of goods to EOU by DTA unit are ab initio exempted from paymen....

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....olute notification as it exempts from whole of duty, uniformly to all EOUs, further, meaning of word "absolute" and its synonyms are complete, entire etc. The contention of the assessee that notification 22/2003-C.E., dated 31-3-2003 is conditional and not absolute as certain conditions are prescribed in the said notification is not tenable, I find that some procedures for availing the said notifi....