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TMI Blog2017 (9) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... t of duty - the appellant exported on payment of duty under claim for rebate - Held that: - There is a specific condition under notification issued and Rule 5 that refund of accumulated credit shall not be allowed in case the goods are cleared under claim of rebate or drawback - rejection justified - appeal dismissed - decided against appellant. - E/148/11 - A/89037/17/SMB - Dated:- 28-7-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issible only from the final product which are exported under bond without payment of duty. However in the present case the appellant exported on payment of duty under claim for rebate. The appellant being aggrieved by the order-in-original filed appeal before the Commissioner (Appeals) who upholding the order-in-original rejected the appeal filed by them, therefore the appellant is before me. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the export of goods. The appellant placed reliance on the judgment of this Tribunal in the case of Navbharat Ind. Vs. CCE Thane-I 2006 (199) ELT 148-Tri.-Mumbai). 3. Shri S.V. Nair, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that the foremost condition allowing refund of accumulated cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leared for export on payment of duty no refund of accumulated credit is admissible in terms of Rule 5 and notification issued thereunder. There is a specific condition under notification issued and Rule 5 that refund of accumulated credit shall not be allowed in case the goods are cleared under claim of rebate or drawback. In these circumstances, the rejection of refund claim by the original auth ..... X X X X Extracts X X X X X X X X Extracts X X X X
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