2017 (12) TMI 1195

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..... a refund claim for Rs. 40,33,460/- on 6.4.2009 under Rule 5 of Cenvat Credit Rules, 2004 for quarter ending June 2008. The claim of the appellant was revised by the appellant to Rs. 19,57,736/- and resubmitted on 9.7.2009. The Deputy Commissioner had rejected the revised refund claim vide order-in-original No.338/R/2009 dt. 10.11.2009. Against this, the appellant preferred an appeal to the Commis .....

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..... cenvat balance was confirmed by the appellant vide letter dt. 17.1.2012. Accordingly, the appellant had utilized cenvat amount of Rs. 12,99,010/- appellant contravened the Rule 5 of Cenvat Credit Rules 2004 read with the provisions of Notification No.5/2006-CE(NT) dt. 14.3.2006 therefore the amount of Rs. 12,99,010/- was erroneously refunded, the same is liable to be recovered. therefore the show .....

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..... unt of refund. The said amount was accumulated cenvat credit at the time of filing refund claim therefore even though subsequent to filing of refund the accumulated cenvat was utilized, the refund should not be denied. 3. Shri V.K. Agarwal Ld. Additional Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that the provisions of Rule 5 o .....

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..... ccumulated cenvat credit, which the assessee is not in a position to utilize for the clearance of goods in home consumption that means the cenvat credit should lie unutilized in the account of the assessee. In the present case, the cenvat credit was utilized by the appellant before sanction thereof. Since, the amount of cenvat credit has been utilized there is No. question of refund of the said am .....

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..... T) given a detailed finding on above similar line that in case of utilization of the cenvat credit Rule 5 of the Cenvat Credit under the provisions of Rules, refund is not admissible. I do not find any reason to differ from the finding given by the Ld. Commissioner. Therefore the impugned order is upheld. The appeal is dismissed. (Pronounced in court on 27/11/2017)
Case laws, Decisions, Judge .....

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