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TMI Blog2017 (5) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... of drawback relatable to customs duties - refund allowed - appeal dismissed - decided against Revenue. - E/Cross Objections/20069 & 20770/2016, E/20578 & 20816/2016-SM - Final Order No. 20665 - 20666 / 2017 - Dated:- 9-5-2017 - Shri S. S. Garg, Judicial Member Mr. M. P. Nazir, Consultant Rasha n Associates For the Appellant Mr. N. Jagadish, Superintendent (AR) For the Respondent ORDER Per S. S. Garg Revenue has filed these two appeals against two impugned order dated 28.1.2016 and 29.2.2016 passed by the Commissioner (A). Since the issue involved in both the appeals is identical, therefore both the appeals are being disposed of by this common order. For the sake of convenience, the facts of appeal No.20578 are take ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring the statutory provision. He further submitted that the refund claim was filed under erstwhile Rule 5 of CENVAT Credit Rules whereas CENAT Credit (Third Amendment) Rules, 2012, were amended w.e.f 1.4.2012 and the earlier provisions were not applicable to the assessee. He further submitted that the refund of excise duty paid on inputs is barred under Rule 5 of the CENVAT Credit Rules once the drawback was availed by the assessee. 5. On the other hand, the learned counsel for the assessee filed the cross-objections and defended the impugned orders. He further submitted that the original authority has travelled beyond the show-cause notice by rejecting the claim of the assessee on the ground which was never convessed in the notice and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted in 2006 (201) ELT 398 wherein it has been observed that It is clear from the above clarification of the Board that refund of MODVAT credit or CENVAT credit (Central Excise duty) has no relation to grant of drawback relatable to custom duties. 6.1 Further, I also find that the learned Commissioner (A) has considered all the grounds raised by the assessee and the department and has observed in para 13 as under: 13. I have carefully studied the records of the case and grounds of appeal, written submissions and case laws submitted by the appellant. The ground canvassed in the Show-cause notice for rejection of the claim was that the claim was filed under Rule 5 of the Cenvat Credit Rules, 2004 as existed prior to Cenvat Credit (Thir ..... X X X X Extracts X X X X X X X X Extracts X X X X
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