2019 (1) TMI 1658

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....ournment request was filed by appellant and accordingly, the matter was listed for hearing on 18.01.2019. On a query from bench, whether the notice issued by the Tribunal, fixing the date of hearing on 18.01.2019, was sent sufficiently in advance to the appellant, the Court Master has confirmed that the said notice of hearing was issued on 19.11.2018 and dispatched in the address of the appellant through speed post. From the sequence of events mentioned above, it transpires that the appellant is not serious in pursuing for its statutory right of appeal. Accordingly, with the assistance of learned A.R. appearing for Revenue and on the basis of available records, the appeals are taken up for disposal today. 3. Brief facts of the case are t....

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....sue involved in these appeals for consideration by the Tribunal is, whether the supply made to 100% EOU should be considered as export and can the assessee be entitled for refund of accumulated CENVAT Credit under Rule 5 of the Rules. I find that Clause (1A) was inserted in the Explanation 1 appended to Rule 5 of the Rules vide Notification No. 6/2015-CE (N.T.), dated 01.03.2015. The said amended Rule has clarified that "export of goods means any goods which are to be taken out of India to a place outside India". In these cases, since the appellant had cleared the goods to 100% EOUs located within the country, the requirement of taking out the goods to a place outside India is not satisfied. In view of the fact that the refund applications ....