2017 (9) TMI 912

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..... he fact of the case is that  appellant filed refund claim  of      Rs. 29,98,629/- on 24-3-2008 on the ground that  from 1-4-2007 they have started availing  benefit of exemption  from whole of duty of excise leviable on the goods manufactured  by them under notification  No. 30/04-CE dated 9-7-2004.  Hence, they were not  in po .....

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..... credit was accumulated, therefore  refund of accumulated credit which is against  export of goods is admissible.  She placed reliance on the following judgments: (a)  Commissioner of C. Ex.  Mumbai-I Vs Simplex Mill Co. Ltd[2016(339)ELT 85(Tri.) (b)  Commissioner of Central Excise, Chandigarh Vs. Birla Textiles Mills[2008(230)ELT 560(Tri. Del)] (c)  M/s. Aarve .....

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..... iculture (P) Ltd Vs. Commissioner of Central Excise, Indore[2006(2002)ELT 199(Tri. LB)]. 4.  I have carefully considered the submissions made by both sides and perused the records. 5.  I find that appellant raised issue that they have been exporting goods during the period 2003-04-2006 to 07 and for that reason  Cenvat credit  got accumulated.  Accordingly they are entit .....

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