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TMI Blog2017 (4) TMI 330X X X X Extracts X X X X X X X X Extracts X X X X ..... decided against Revenue. - E/87346 & 87347/15 - A/86381-86382/17/SMB - Dated:- 15-3-2017 - Mr. Ramesh Nair, Member (Judicial) Shri. V. K. Agarwal, Addl Commissioner(A.R.) for the Appellants Shri. Punit Gupta, C.A. for the Respondent Order The brief fact of the case is that respondent is 100% EOU and engaged in the manufacture of 2-Courmaranone with Acetic Anhydride and 3-lso Chromanone falling under Chapter sub-heading 29 of Central Excise Tariff Act, 1985 and export of these excisable products to various countries. They are also availing Cenvat Credit facility under Rule 3 of the Cenvat Credit Rules, 2004. The respondent has filed refund claim ₹ 25,62,696/- for the period January, 2014 to March, 2014 for refund ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed this appeal. 2. Shri. V.K. Agarwal, Ld. Addl. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the grounds of appeal. He submits that Rule 5 provides refund of accumulated credit only against export of goods. In the present case as per the respondent, the goods were supplied in the domestic market though under deemed export but Rule 5 refund is liable for goods exported out of India therefore clearances of deemed exports which is within India is not eligible for refund under Rule 5. He relied upon following judgments: (a) Mohan Aluminium Pvt. Ltd Vs. Union of India [2016(334) ELT 21 (kar)] (b) Tricolite Electrical Indus. Ltd Vs. Commn C. Ex. Delhi-III, Gurgaon[2012(282) ELT 468(Tri. Del)] (c) BAPL Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plies made under deemed exports is also covered under exports. Accordingly, Rule 5 refund is admissible for deemed exports. I completely in agreement with the Ld. Commissioner (Appeals) that Rule 5 refund provides for refund of unutilized accumulated Cenvat credit against exports of goods, Rule 5 does not discriminate between physical exports out of India and deemed exports supplies made within Indian territory therefore in absence of such discrimination, it cannot be said that Rule 5 refund is applicable only for exports of goods out of India and not for deemed exports supplies in India. This issue is no longer res-integra as on the identical issue there are various judgments, according to which Rule 5 refund is admissible on deemed export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td(supra) therefore the decision in case of Tiger Steel Engg(l) Pvt Ltd(supra) cannot said to be a good law therefore same is distinguished. Following the retio of the Hon'ble Gujarat High Court decision as well as other decision cited by the Ld. Counsel, I find that issue is no longer res integra, accordingly refund under Rule 5 is admissible to the clearances of goods made to 100% EOU. I therefore set aside the impugned order and allow the appeals filed by the appellant, with consequential relief if any, in accordance with law. From the above decision of this Tribunal which considered various high court decision. It is settled that deemed exports supplies are also eligible for refund under Rule 5, therefore I do not find any in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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