2023 (9) TMI 646

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....umar, Adv. Mr. M.K. Maroria, AOR ORDER Leave granted. The short question which arises is as to the correctness of the impugned order of the Gujarat High Court which upheld the order of the Commissioner of Customs, Excise and Service Tax Appellate Tribunal (hereinafter referred to as "CESTAT"). The revenue had rejected the appellant's claim for refund of excise input credit, after adjustment of the tax liability for the relevant period towards the output liability. The revenue authorities had relied upon the condition in Notification No. 1/2005-CE which required every assessee to give up credit of duty on inputs or capital goods. The relevant extract of the exemption notification reads as follows : "Notification New Delhi, dated the 1....

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.... is used in the manufacture of 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 towards payment of, (i) duty of excise on any final product cleared for home consumption or for export payment of duty; or (ii) service tax on output service, and where for any reason such adjustment is not possible, the manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and....