2019 (11) TMI 950

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.... Patil, Advocate for the Respondent ORDER Grant of refund by the learned Commissioner (Appeals) of unutilised CENVAT credit accumulated against inputs and input services used for goods manufacture and supplied to 100% Export Oriented Unit (EOU) is assailed in this appeal by the Revenue-Department. 2. Factual backdrop of the case, in a nutshell, is that respondent is a manufacturer of Printed Al....

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....uch order. 3. I have heard from both sides and perused the case records. As found from the Order-in-Appeal, the Commissioner (Appeals) had observed that the Assistant Commissioner i.e. refund sanctioning Authority had wrongly interpreted Rule 5 of the CENVAT Credit Rules, 2004 by stating that refund under this rule is permissible only if the goods are exported out of India and in case finished go....

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....0) ELT 101 (T), Uniworth Textiles - 2016 (341) ELT 438 (T), JBM Auto Ltd. - 2017-TIOL-1199-HC-ALL-CX, Anita Synthetics Pvt. Ltd. - 2014 (306) ELT 133 (Guj), on which reliance is also placed by learned Advocate for the respondent during the arguments. Further the learned Commissioner (Appeals) also made his observation in respect of inapplicability of judgment of the Hon'ble Supreme Court passe....