9911796707
TMI Blog2017 (5) TMI 1340X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Hon’ble Supreme Court in the case of Virlon Textile Ltd. vs. CCE [2007 (4) TMI 6 - SUPREME COURT OF INDIA] wherein it has been held that refund could not be denied on the ground that it was deemed export - appeal dismissed - decided against Revenue. - E/20315/2015-SM - 20703/2017 - Dated:- 19-5-2017 - Shri S.S Garg, Judicial Member Mrs. Kavitha, AR For the appellant Mr. Viswanat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use notices both dated 13.9.2013 were issued proposing rejection of refund on the grounds that, certain period of claim is time barred, proof of debit in CENVAT account not produced, the goods cleared to EOU/SEZ cannot be considered as physical export etc. The original authority vide impugned orders rejected both the claim of refund and observed that, certain period is time barred, relevant docume ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d perused the records. 4. Learned AR submitted that the impugned order is not sustainable in law. She further submitted that the decision relied upon by the Commissioner (A) while giving relief to the assessee is not applicable in the facts and circumstances of the case. She further submitted that exports and deemed exports are separate terms. 5. On the other hand the learned counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded in para 6 which is reproduced herein below: 6. Further, the impugned order distinguishing the physical export and deemed export thereby denying refund for the clearances made by the appellants to SEZ is unacceptable since Rule 5 of Cenvat Credit Rules 2004 does not make a distinction of export as deemed export and physical export. The issue of deemed exports has been considered in vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscipline and hold that the clearances made on deemed exports basis by the appellants are to be included in the value while applying the formula to determine the eligible refund amount and the appellants are entitled for refund of amount so calculated. However, the lower authority is required verify once again the aspects of quantum of exports made, debit in CENVAT account of the amount claimed as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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