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TMI Blog2017 (1) TMI 1074X X X X Extracts X X X X X X X X Extracts X X X X ..... However, he did not consider the eligibility of cash refund on merit on scrutiny of evidence. To ascertain the eligibility of cash refund of the credit on merit, I am of the view that the matter needs to remanded to the Ld. Commissioner (Appeals) - appeal allowed by way of remand. - E/934-937/2010 - A/11981-11984/2016 - Dated:- 9-12-2016 - Dr. D.M. Misra, Hon'ble Member (Judicial) Appellant by : Shri Vinay Kansara, Advocate Respondent by : Shri L Patra, Authorised Representative ORDER Per Dr D.M.Misra These four appeals are filed against OIA-AKP/322-325/DMN/VAPI-I/2009-2010 dt 23.2.2010 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) DAMAN. Since the issue involved in all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred in observing that since the exported goods was exempted, therefore, they would not be eligible to refund of Cenvat Credit availed on inputs used in or in relation to manufacture of the said finished product. It is his contention that the principle in this regard is no more res integra being settled by the Hon ble Bombay High Court in the case of M/s Repro India Ltd Vs UOI 2009(235)ELT.614 (Bom), and Hon ble Himachal Pradesh High Court in the case of CCE vs Drish Shoes Ltd 2010(254)ELT.417 (HP) which has been followed by this Tribunal in the case of CCE, Ahmedabad vs Gujarat Ambuja Exports Ltd 2014(311)ELT.718 (Tri.Ahmd). Further, he submits that the Dept. has verified all the documents against their claim and it is incorrec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of the CENVAT Credit as the exported was exempted from duty. However, he did not consider the eligibility of cash refund on merit on scrutiny of evidence. I find that the principles of eligibility of cash refund, when the goods are exempted from duty has been settled by the aforesaid cases viz., M/s Repro India Ltd, M/s Drish Shoes Ltd and M/s Gujarat Ambuja Exports Ltd (supra), hence, on this count the impugned Order is bad in law and not sustainable. However, for the purpose of analyzing the evidences, to ascertain the eligibility of cash refund of the credit on merit, I am of the view that the matter needs to remanded to the Ld. Commissioner (Appeals) for the limited purpose of scrutinizing the evidences. 7. At this stage, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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