2022 (12) TMI 720

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed in the present appeals. In both the appeals common issues are involved, therefore, these appeals are taken up together for disposal. 02. The brief facts of the case as per the records are that Appellant is EOU unit and filed 18 refund claims totally amounting to Rs. 43,35,610/- under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 5/2006-CE (NT) for un-utilized Cenvat Credit of Input Services used in or in relation to the manufacture of export goods. On receiving final exit order dated 21.07.2011 from the Development Commissioner, Kandla SEZ, Appellant firm submitted online application for amendment of Central Excise registration as a DTA unit. After debonding, appellant did not carry forward the accumulated Cenvat Cred....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... dispute, just because the cenvat credit balance was not transferred to the DTA unit's books from the EOU unit cannot lead to the inference that the cenvat credit balance in the EOU books have lapsed on 24.07.2011. It is settled law that unutilized credit cannot lapse as final products manufactured/ exported by utilizing the cenvat credit become vested rights of the assessee. Since the appellant firm has acquired the right and privilege of getting refund of cenvat credit of the service tax paid and remaining unutilized on account of exports before the debonding of the EOU unit, there cannot be any lapsing of the credit whatsoever as per law. He placed reliance on the following judgments:- • G.EXPORT INDUSTRIES 2007(212....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....14. 04. On the other hand, Shri Ghanasyam Soni, Learned Joint Commissioner (AR) defended the impugned orders. 05. After considering the submissions of both the parties and perusal of the material on record, I find that originally when the appellant filed the refund claim under Notification No. 5/2006, the same was allowed by refund sanctioning authority. The revenue has challenged the sanction of refund claim on the ground that as per Notification No. 27/2012-CE (NT) dated 18.06.2012, which is issued in suppression of Notification No. 5/2006-CE(NT) dated 14.03.2006, "the amount that is claimed as refund under Rule 5 of the Cenvat Credit Rules shall be debited by the claimant from his cenvat credit account at the time of making the cla....