9911796707
TMI Blog2017 (7) TMI 675X X X X Extracts X X X X X X X X Extracts X X X X ..... further examined with reference to N/N. 11 /02-C.E - Held that: - the availment of any benefit under a Foreign Trade Policy scheme would not in any way impact upon the entitlement for refund under rule 5 of CENVAT Credit Rules, 2004 - appeal allowed - decided in favor of appellant. - E/1823/11-Mum - A/87753/17/SMB - Dated:- 9-5-2017 - Mr. C J Mathew, Member (Technical) Ms Padmavati Patil, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the inputs utilized in the manufacture was sought to be encashed by applying, under rule 5 of CENVAT Credit Rules, 2004, for refund of ₹ 7,43,919/- and ₹ 3,33,001/- on 25 th of February 2009 and 24th of August 2009 respectively. The show cause notice proposed to deny the claim based on the decision of the Tribunal in Commissioner of Central Excise, Kolkata-IV v. Bhushan Ltd [2009 (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Tribunal in UK Paints v. Commissioner of Central Excise [2004 (170) ELT 280 (Tri.-Del)] and Commissioner of Central Excise, Jaipur-II v. Bhilwara Spinners Ltd [2011 (269) ELT 384 (Tri-Del)]. 4. Learned Authorized Representative reiterated the findings in the impugned order. 5. The claim of refund has been made under rule 5 of CENVAT Credit Rules, 2004. The said rule does not, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under the authority of Customs Act, 1962. The enforcement of that circular cannot be allowed to migrate to the administration of other tax statutes without specific authority to do so. Such a circular is limited to denying the benefit that is alluded to in the objects and purpose of such an instrument. 6. The decision cited on behalf of the appellant makes it abundantly clear that the availment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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