2020 (6) TMI 144

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.... the Appellant Shri Shri S.N. Gohil, Superintendent (AR) for the Respondent RAJU : This appeal has been filed by M/s. Koshambh Multitred Private Limited against denial of refund of Cenvat credit lying in their account. 2. Learned Counsel for the appellant pointed out that the appellant are traders of taxable goods and have opted Central Excise registration as they were getting goods manufactur....

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....Rs. 6,28,694/-. The learned Counsel claimed that they are entitled to refund of the said balance amount of Rs. 6,12,694/- as that arises on account of export of goods and is covered under Rule 5 of Cenvat Credit Rules, 2004. 3. Learned Authorised Representative relies on the impugned order. 4. I have gone through the rival submissions. I find that the sole reason for which the refund has been re....

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....usly utilized by them, the Condition No. 5 of the Appendix prohibiting the refund in such situation would debars them from such refund claim. The Condition -5 of the Notification No. 11/2002-CE (NT) dated 01.03.2002 reads as follows:- "The refund is allowed only in those circumstances where a manufacturer is not in a position to utilize the credit of the duty on inputs allowed under Rule 3 of th....