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TMI Blog2023 (7) TMI 1235X X X X Extracts X X X X X X X X Extracts X X X X ..... und that the inputs procured under the DEEC/Advance License Authorization Scheme will not be sustained, inasmuch as the statute does not debar such availment of benefit by the exporter. In an identical case, this Tribunal in the case of COMMISSIONER OF C. EX., JAIPUR-II VERSUS BHILWARA SPINNERS LTD. [ 2011 (2) TMI 584 - CESTAT, NEW DELHI] has dealt with the situation and allowed the refund benefit in favour of the assessee. There are no merits in the impugned order, insofar as it has denied the refund benefit to the appellant. Therefore, by setting aside impugned order, the appeal is allowed in favour of the appellant with consequent benefit of refund, if any, as per law. - Excise Appeal No. 86062 of 2013 - FINAL ORDER NO. A / 861 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of the rejection of refund benefit in favour of the appellant, the learned Commissioner (Appeals) has recorded the findings that the inputs procured under DEEC/ Advance License Scheme has not suffered any duty and hence, availment of refund for export under such scheme would tantamount to double benefit to the appellant. Feeling aggrieved with the impugned order dated 30.11.2012, the appellant has preferred this appeal before the Tribunal. 2. Learned Advocate appearing for the appellant submitted that Rule 5 ibid, does not provide any provision for denial of refund benefit, if the inputs were procured under the Advance License Scheme. She further submitted that since the exportation of the finished products was not disputed by the Depa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment is not possible, the manufacturer pr the provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification: Provided that no refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995, or claims a rebate of duty under the Central Excise Rules, 2002, in respect of such duty; or claims rebate of service tax under the Export of Service Rules, 2005 in respect of such tax. Provided further that no credit of the additional duty leviable under sub-section (5) of section 3 of the Customs Tariff Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 2002 in respect of the duty paid on the inputs used in the manufacture of the goods exported has not been claimed. There is no provision in this Rule that the cash refund of accumulated Cenvat credit would not be available if the exports have been made under Advance Licence. While it is true that cash refund under Rule 5 of Cenvat Credit Rules, 2004 of the accumulated Cenvat credit in respect of the inputs used in the manufacture of the goods exported under bond without payment of duty and the rebate vide Rule 18 of duty on the inputs used in the manufacture of goods exported, are equivalent, and the benefit of duty free imports under advance licensing scheme under notification No. 43/02-Cus. and 93/04-Cus. is available subject to c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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