2018 (8) TMI 1386

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..... the clearances made to the SEZ are deemed units, in that circumstances, the facts of that case are applicable to the facts of the present case. Admittedly, due to the clearances made to SEZ unit, the cenvat credit accumulated in their cenvat credit account and remained unutlised. Therefore, under Rule 5 of the Cenvat Credit Rules, 2004 the appellant is entitled to claim refund of cenvat credit .....

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..... oods were cleared to Delhi Metro Rail Corporation (DMRC) without payment of duty. As the goods cleared to DMRC and SEZ units are exempt from payment of duty, therefore, the cenvat credit availed by the appellant on inputs accumulated in their cenvat credit account which was lying unutilised. The appellant filed refund of the amount lying unutilised in their cenvat credit account. Initially, the re .....

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..... 2004 the appellant is entitled to claim refund of cenvat credit remained unutilised in their cenvat credit account. Accordingly, the same is set aside. I do not find any merit in the impugned order and the order of the original adjudicating authority is affirmed. 4. With these terms, appeals are disposed of as above. (Dictated and pronounced in the open Court). - - TaxTMI - TMITax - Ce .....

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