TaxTMI 
TaxTMI 
2023 (7) TMI 1235
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....entral excise duty paid on the inputs and capital goods and of service tax paid on the input services. During the disputed period, the appellant had cleared the manufactured goods to the domestic buyers on payment of appropriate Central Excise duty. Besides, the appellant had also cleared the goods for export under Bond without payment of Central Excise duty. Owing to the reason of exportation of goods, without payment of Central Excise duty, the appellant had claimed refund of the accumulated Cenvat Credit lying in the Books of Account under Rule 5 of the Cenvat Credit Rules, 2004. The refund application filed by the appellant was favorably considered by the original authority vide order dated 02.04.2012. However, feeling aggrieved with th....
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....hand, learned AR appearing for Revenue reiterates the findings recorded in the impugned order. 4. Heard both sides and examined the case records. 5. The period involved in this appeal is January, 2011 to March, 2011.The relevant provisions for grant of refund under statue is extracted herein below:- "Rule 5: Refund of CENVAT credit.- Where any input or input service is used in the final product which is cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate product cleared for export, or used in providing output service which is exported, the CENVAT credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service tow....
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....since the Department has not specifically alleged that the appellant had not exported the finished goods, denial of benefit of refund on the ground that the inputs procured under the DEEC/Advance License Authorization Scheme will not be sustained, inasmuch as the statute does not debar such availment of benefit by the exporter. We find that, in an identical case, this Tribunal in the case of Bhilwara Spinners (supra) has dealt with the situation and allowed the refund benefit in favour of the assessee. The relevant paragraph in the said order is extracted herein below:- "6. From a reading of this Rule, it is clear that the only restrictions which have been imposed on cash refund of unutilised Cenvat Credit accumulated in respect of export....