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TMI Blog2019 (1) TMI 1658X X X X Extracts X X X X X X X X Extracts X X X X ..... eared for the appellant, despite notice. Heard the learned AR for Revenue. 2. On perusal of the order sheet annexed to the appeal records, I find that the matter was initially listed on 26.09.2018 and since the appellant was absent on the said date, the matter was listed for 19.11.2018. On the said date, adjournment request was filed by appellant and accordingly, the matter was listed for hearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Chapter 29 of Central Excise Tariff Act, 1985. During the disputed period April 2004 to June 2004, the appellant had cleared the said goods to 100% EOUs against CT-3 bond and did not pay excise duty on the said clearances. The appellant availed CENVAT Credit of central excise duty paid on inputs used for manufacture of the said final products. However, due to movement of goods under CT-3, there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner (Appeals). Feeling aggrieved with the order dated 23.02.2018 (impugned herein), the appellant has preferred these appeals before the Tribunal. 4. The issue involved in these appeals for consideration by the Tribunal is, whether the supply made to 100% EOU should be considered as export and can the assessee be entitled for refund of accumulated CENVAT Credit under Rule 5 of the Rules. I find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble to the appellant. I find that in identical case, this Tribunal in the case of CCE, Pune vs. Trimurti Plast Containers Pvt. Ltd. vide order No. A/92026/2017 dated 17.11.2017 has allowed the appeal of Revenue on the ground that refund benefit should not be available to the assessee. The relevant paragraph in the said order is extracted herein below:- "5. I find that issue involved is whether ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the said circular is for clearance to SEZ as regard the SEZ there is specific provision in SEZ Act itself that supplies made to SEZ is exports therefore this circular is not applicable for 100% EOU. As regard the judgments, I find that all the judgements pertains to period prior to 01.03.2015, therefore same are not applicable in the present case particularly when definition of export goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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