2019 (11) TMI 950

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....ve for the Appellant Ms. Padmavati 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....

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.... is in appeal challenging the legality of such 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 ....

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....1 (269) ELT 17 (Guj), Western Cans - 2011 (270) 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 ju....

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....ribunal in its order dated 22.09.2017 reported in 2017-TIOL-4269-CESTAT-MUM in respondent's own case for the period prior to period under dispute had allowed refund to the respondent by holding that there was no significant difference as regards term 'export' for the purpose of Rule 5 of CENVAT Credit Rules, 2004, during pre and post amendment introduced to Rule 5 in 2012. Hence in carrying forwar....