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TMI Blog2017 (1) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed. - E/22685/2014-SM - Final Order No. 21461 / 2016 - Dated:- 14-12-2016 - Shri S. S. Garg, Judicial Member Shri Chidananda Urs, Advocate For the Appellant Smt Ezhil Mathi, AR For the Respondent ORDER Per S. S. Garg The present appeal is directed against the impugned order dated 30.06.2014 passed by the Commissioner (Appeals) thereby the Commissioner (Appeals) has allowed the appeal of the Department and set aside the Order-in-Original passed by the Assistant Commissioner. Briefly the facts of the case are that the appellant is engaged in the manufacture of Wet HIDE Liner falling under Chapter 39 of the CETA 1985. The appellant filed refund of accumulated cenvat credit of ₹ 4,69,399/- (Rupees Four Lakh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 CENAT 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 on 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 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim is filed by Export Oriented Unit, the claim for such refund may be submitted for each calendar month. 3. The manufacturer or provider of output service, as the case may be, submits an application in Form A annexed to this notification to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, in whose jurisdiction, - (a) the factory from which the final products are exported is situated, along with the Shipping Bill or Bill of Export, duly certified by the officer of customs to the effect that goods have in fact been exported; or (b) the registered premises of the service provider from which output services are exported is situated, along with a copy of the invoice a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (b) all excisable and non excisable goods cleared, including the value of goods exported; (c) The value of bought out goods sold, during the given period. 6. The application in Form A, along with the prescribed enclosures and the relevant extracts of the records maintained under the Central Excise Rules, 2002, CENVAT Credit Rules, 2004, or the Service Tax Rules, 1994, in original, are filed with the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, before the expiry of the period specified in section 11B of the Central Excise Act, 1944 (1 of 1944). 7. The refund of excise duty or service tax is allowed by the Deputy Commissioner of Central Excise or the Assistant C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant. He also submitted that the proceedings initiated under Section 35E(2) cannot be independently sustained when the show-cause notice is not issued for recovery of erroneous refund under Section 11A of the Act. 2.2. Learned counsel for the appellant has placed on record that the appellant s own case on an identical issue, this Tribunal vide its order dated 27.05.2016 has allowed four appeals of the appellant by setting aside the orders of the Commissioner (Appeals). 3. On the other hand the learned AR submitted that for recovery of refund erroneously granted, there is no need to issue show-cause notice under Section 11A and the order of the appellate authority is sufficient to affect the recovery from the appellant. 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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