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TMI Blog2024 (6) TMI 1105X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 - CESTAT MUMBAI] where it was held that ' In this case, appellant has not executed any bond for export of the goods. If the goods are exempted, execution of bond was not required.' There are no merit in the impugned order of the first appellate authority and the same is set aside - appeal allowed. - SHRI P. DINESHA, MEMBER (JUDICIAL) AND SHRI M. AJIT KUMAR, MEMBER (TECHNICAL) Smt. V. Pramila, Advocate for the Appellant Shri N. Satyanarayanan, Authorized Representative for the Respondent ORDER The undisputed facts as set out in the impugned Order in Appeal No. 39/2015 dated 19.5.2015 are as under:- 1.1 The appellant had availed CENVAT credit of duty paid on common inputs used in the manufacture of both dutiable final products and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd we have carefully perused the documents based on the record as also judicial pronouncements relied upon by the learned Advocate. The only issue that arises for our consideration is, whether the authorities below are correct in rejecting the refund claim of the appellant ? 4. It is the case of the appellant that the issue in the present appeal is no more res integra, since the same issue stands settled in their favour by a number of, orders/decisions, namely:- a. Jolly Board Ltd. Vs. CCE 2014 (3) TMI 124 b. Repro India Ltd. Vs. UOI 2009 (235) ELT 614 (Bom.) c. CCE Vs. Drish Shoes Ltd. 2010 (254) ELT 417 (HP) d. Dileep Industries P. Ltd. Vs. CCE, Jaipur 2013 (30) STR 701 (Tri. Del.) 5. After going through the said orders/decisions, we find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inishing the export goods. Refund was sought to be denied under provisions of Rules 5 and 6 of CENVAT Credit Rules, 2002. Thereafter the Hon ble High Court examined the issue and held as under : 16. The Scheme of CENVAT Credit Rules, 2002, as also 2004, reference to the relevant provisions of which has been made hereinabove, shows that CENVAT credit/refund is allowed on the inputs of all manufactured goods which are not exempt from duty, as is clear from a combined reading of rule 3 and sub rule (1) of Rule 6 of the CENVAT Credit Rules, 2002, as also the 2004, so as to avoid indirect double taxation on inputs. However, this rule is not absolute. It is subject to exception clause, contained in Rule 6(5) of the 2002 and 6(6) of the Rules of 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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