M/s Pravesha Industries Private Limited Unit II Versus Commissioner of Customs & Central Excise, Hyderabad – GST
Central Excise
2018 (11) TMI 824 – CESTAT HYDERABAD – TMI
CESTAT HYDERABAD – AT
Dated:- 12-10-2018
Appeal No. E/30283/2018 – A/31333/2018
Central Excise
Mr. M. V. Ravindran., Member (Judicial)
Shri R. Muralidhar, Advocate for the Appellant.
Shri Guna Ranjan, Superintendent (AR) for the Respondent.
ORDER
Per: M. V. Ravindran.
This appeal is directed against Order-in-Appeal No. HYDEXCUS- 001-APP-067-17-18 dated 21.06.2017.
2. Heard both sides and perused the records.
3. The relevant facts of the case are the appellant is a manufacturer of excisable goods who exported goods manufactured by them and sought refund of the amount of CENVAT credit unutilized as admissible to them under Rule 5 of the CENVAT Credit Rules, 2004. One such application filed by them in respect of the goods exempted during the quarter January to March, 2014 for an amount of
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ction 11BB of the Act, 44.
4. The appeal filed by the appellant before the First Appellate Authority is also rejected. Hence this appeal.
5. Learned Counsel after taking the bench through the entire case records, submits that the issue is now settled by the judgment of the Hon'ble High Court of Bombay in the case of Repro India Limited Vs. Union of India [2009 (235) ELT 614]. It is his submission that there is no dispute as to the fact that they had manufactured the goods availed eligible for CENVAT credit and cleared the goods to SEZ unit. He would submit that all clearances made to SEZ unit has to be considered as export. He draws our attention to the CBEC Circular No. 1001/8/2015-CX8 dated 28.04.2015, wherein it has been clarified that supplies from DTA to SEZ would be treated as export and hence rebate is available. Accordingly, the entire value of exempted clearances made to SEZ has to be considered as exports.
6. Learned Departmental Representative reiterates the findings of t
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redit of the amount of Central Excise duty paid on the inputs and consumed for manufacture of goods cleared to export. In the case in hand, the clearances affected by the appellant are only to SEZ unit and it has been settled by the various decisions of the Tribunal that clearances made to SEZ has to be considered as an export. If that be so, the question of refunding the Central Excise duty paid on the inputs which remain unaccumulated has to be held in favour of the appellant herein. In the facts and circumstances of the case, since the refund of the amount is only in respect of the CENVAT credit, and if the cash refund is not sanctioned, the CENVAT credit available to them is not being question, the same has to be given as a credit which the changed scenario consequent to GST brought into picture would not be possible.
10. Accordingly, in view of the peculiar facts and circumstances of this case, it has to be held that appellant is to be granted the refund of Rs. 1,58,945/- by way
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