2013 (12) TMI 1187

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..... fund of credit having been accumulated from time to time, which the assessee was not able to utilize, is required to be refunded in terms of the Rule 5 of Cenvat Credit Rules. In Commissioner of Central Excise, Ahmedabad Vs. Surya International [2010 (6) TMI 702 - CESTAT AHMEDABAD] - an assessee cannot be compelled to make exports under rebates and the exports under bond are entitled to refund .....

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..... ities on the sole ground that the appellant was in position to utilize the credit, if they would have exported the goods on payment of duty under claim of rebate. As such, the lower authorities have held that by not exporting the goods on payment of duty, the appellant have allowed the cenvat credit to be accumulated in which case the refund of the same has to be rejected. 2. After hearing both .....

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..... t of duty, on clearance for home consumption, the manufacturer is entitled to receive refund of input credit periodically. The Tribunal in the case of Commissioner of Central Excise, Ahmedabad Vs. Surya International reported in 2010 (262) ELT 968 (Tribunal-Ahmd.) has dealt with an identical issue and has observed that an assessee cannot be compelled to make exports under rebates and the exports u .....

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