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TMI Blog2024 (7) TMI 931X X X X Extracts X X X X X X X X Extracts X X X X ..... 6-CE (NT), such refund of CENVAT credit was allowed both in respect of the input or input services used in the manufacture of the final products which is cleared for export under bond or letter of undertaking; as well as input or input services used in providing output service which has been exported without payment of Service tax. In the present disputed matter as per the revenue benefit of input services used in manufacture of final products exported was started to be admissible from the said date i.e 14.03.2006, the date of issuance of Notification No. 05/2006-CE (NT) and as per the revenue the provisions of Notification No. 5/2006-CE (NT) will not apply to cases prior to 14.03.2006. The disputed issue is no more res integra as the Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd claim were rejected by the adjudicating authority under OIO No. 7/S.Tax/Ref/Kadi/07-08 dated 31.03.2008. However, on appeal filed by the appellant against the said OIO, Ld. Commissioner (Appeals) vide OIA dated. 05.09.2008 allowed the appeal with consequential relief and remanded the case back to original adjudicating authority. However department preferred an appeal against the said OIA dated 05.09.2009 before the Tribunal. In course of fresh adjudicating of the refund claims filed by the Appellant, Assistant Commissioner of Central Excise, Kalol vide various orders partly sanctioned the refund claims. Being aggrieved by the orders passed by the Assistant Commissioner of Central Excise, Kalol, the Appellant once again filed an appeal be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of Notification No. 5/2006-CE (NT) and as such the refund of the same would not be admissible. Accordingly, the refund claim of Rs. 55,88,459/- has been rejected under the aforesaid OIO. Being aggrieved by the order-in-original dated 25.03.2015 the appellant filed an appeal before the Ld. Commissioner (Appeals) which is currently pending. 1.4 The Ld. Commissioner vide impugned Order No. EXCUS-003-COM-004-15-16 dated 31.07.2015. adjudicated the show cause notice dated 29.07.2010 which was issued to the Appellant for recovery of sanctioned refund of Rs. 1,17,40,709/- vide OIO dated 17.03.2010. The Ld. Commissioner vide impugned order held that in view of the OIO dated 25.03.2015 the refund claim of Rs. 55,88,429 was rejected, the said amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 321 (GOI) CCE Vs. Binny Ltd. 1987(31)ELT 722(T) Krishna Filaments Ltd. -2001(131)ELT 726(GOI) Modern Process Printers 2006(204)ELT 632(GOI) CCE, Bhopal 2006(205)ELT 1093 (GOI) Cotfab Exports-2006(205)ELT 1027(GOI) Atma Tube Products Ltd. Vs. CCE 1998(103)ELT 270(T) Synthetics and Chemicals Ltd. Vs. CCE 1997(93)ELT 92 (T) Apha Garments Vs. CCE 1996(86)ELT 600(T) 3. On other side Shri Rajesh R Kurup, Learned Superintendent (AR) appearing on behalf of the revenue reiterated the finding of the impugned order. 4. Heard both sides and perused records. 4.1 We find that the Notification No. 11/2002-CE issued under Rule 5 of the Cenvat Credit Rules, 2004 allowed refund of CENVAT Credit of specified duty only in respect of inputs used in or in relati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tisfies every requirement of Rule 5 and the Notification issued thereunder, the refund cannot be rejected as there was no condition in the notification or rules that such notification would apply only in respect of the exports made after 14-3-2006. Once the refunds are under the amended rules and the Notification issued thereunder, as already held, the same cannot be denied merely because they relate to the exports mode prior to the date of amendment. 4.3 This very issue has been dealt with and the Tribunal has held that Rule 5 by which the refund is given in respect of the credit taken will be applicable even to the refunds relating to the period prior to 14-3-2006. In other words, when the refund claim is made and if the Rule as amended i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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