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TMI Blog2016 (8) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority as well as the Commissioner (Appeals) rejected the claim treating the entire export under claim of rebate, which is not correct. As regard the goods exported under bond, the appellant is entitled for the refund, however the refund related to the export made under claim of rebate is not admissible. - Appeal disposed of by way of remand - Appeal No. E/681/2010 - Order No. A/86765-16/SMB - Dated:- 1-3-2016 - SHRI RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Shri Venkatesh Iyer, Consultant For the Respondent : Shri V.K. Shashtri, Asstt. Commr. (A.R) ORDER This appeal is directed against Order-in-Appeal No. AKP/17/NSK/2010 dt. 21.1.2010 passed by Commissioner (Appeals) Central Excise and Customs N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the input service credit taken and the output service exported. He also placed reliance on the Honble Supreme Court judgment in the case M/s. Spentex Industries Ltd. Vs. Commissioner of Central Excise Ors. 2015-TIOL-239-SC-CX, wherein he submits that the accumulation has occurred due to the reason that duty on input was higher than the duty on the final product. He submits that there is no dispute that there is an accumulation of the credit. Even though the goods were cleared under rebate on payment of duty still there was accumulation, therefore the said accumulated credit liable to be refunded against the export of goods. He also submits that the adjudicating authority as well as the Commissioner (Appeals) rejected the entire refund cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ack allowed under the Customs and Central Excise Duties Drawback Rules, 1995, or claims rebate of duty under the Central Excise Rules, 2002, in respect of such duty; or claims rebate of Service Tax under Export of Service Rules, 2005 in respect of such tax. Notification No. 5/2006-CE(NT) states that the Cenvat Credit shall be allowed in respect of: (a) input or input service used in the manufacture of final product which is cleared for export under bond or letter of undertaking; From the above provision, it is clear that the refund under Rule 5 is permissible only when the export of goods is made under bond or Letter of undertaking. It is also provided that refund of accumulated credit can be allowed only of the duty paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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