Extra Weave vs Commissioner Of Central Excise, ...

[Arising out of Order-in-Appeal No 55/2007 CE dated 24/10/2007 passed by the Commissioner of Central Excise, Customs & Service Tax (Appeals), Cochin.]

For approval and signature:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? No 2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? No 3 Whether Their Lordships wish to see the fair copy of the Order? Seen 4 Whether Order is to be circulated to the Departmental authorities? Yes

EXTRA WEAVE SAKTHEESWARAM JN, VELORVATTAM, CHERTHALA, KERALA Appellant(s)

Versus

Commissioner of Central Excise, Customs and Service Tax (Appeals) COCHIN-CCE C R BUILDING, I S PRESS ROAD, ERNAKULAM, COCHIN  682 018. KERALA Respondent(s)

Appearance:

Mr. G. S. Srinivas AJS Advocates No.8, 2nd Main, 9th Cross Indiranagar, 1st Stage, Bangalore  560 038. For the Appellant

Mr. Pakshi Rajan, (AR) For the Respondent

Date of Hearing: 05/02/2015

Date of Decision: 05/02/2015

CORAM:

HON'BLE SMT. ARCHANA WADHWA, JUDICIAL MEMBER

Final Order No. 20234 / 2015

Per : ARCHANA WADHWA

The appellants have been denied the benefit of refund of accumulated CENVAT credit in terms of Rule 5 of CENVAT Credit Rules on the sole ground that they have exported their products under bond and as such, the same was exempted from payment of duty, in which case the benefit of credit refund cannot be allowed.

2. I find that the issue is no more res integra and stand settled by the Honble Bombay High Court in the case of Repro India Ltd. vs. UOI: 2009 (235) E.L.T. 614 (Bom.).

3. In fact, the learned advocate also brings to my notice subsequent decision of the original adjudicating authority as also of the Commissioner (A), granting refund, for the subsequent periods.

4. In view of the above, I set aside the impugned order and remand the matter to original adjudicating authority for verification of the appellants claim of refund to grant the same accordingly, the doubt raising the objection of final products having been cleared under bond for export.

Appeal is disposed of in above manner.

(Order pronounced and dictated in open court)

ARCHANA WADHWA JUDICIAL MEMBER rv 2