inputs, capital
goods and input services under the Cenvat
Credit Rules, 2004.
7. Cenvat Credit availed by the
petitioner was in turn utilized for
payment ... which was
prevailing prior to 1.07.2017 to get the
refund under Rule 18 of the Cenvat Credit
Rules, 2002 also cannot be jeopardised
under
during this period.
8. In respect of the refund claim for
June 2008 petitioner filed refund claim ... passed a Refund Order dated
7.11.2008 holding that the petitioner was
eligible for refund only of Rs.
63,37,276/- by calculating refund on value
inputs contained in exported final
products under Rule 5 of Cenvat Credit Rules. The
refund claim was rejected by the Assistant
Commissioner vide order dated ... appellant claimed refund under Rule 5 of
the said amount and the department has sactionied
that refund, the issue of refund has attained
finality. Therefore
Every claim for refund filed
by any person before, on or after
the appointed day, for refund of
any amount of CENVAT credit,
Page ... Provided that where any claim for
refund of CENVAT credit is fully
or partially rejected, the amount
so rejected shall lapse:
Provided further that
goods cleared by
DTA units to 100% Export Oriented Unit
(EOU), refund of CENVAT credit is
available and the same cannot be
denied ... that the case was
of deemed export. It was insisted that
the refund would be granted only in
case of physical export. This Court
disapproved
adjudicating authority has rightly sanctioned the refund
to the petitioner considering the closing balance of CENVAT credit carried
forward as per GST Form TRAN ... balance in
respect of the refunds granted. However, the Commissioner (Appeals) ought
to have given the benefit of transitional CENVAT credit carried forward
aforesaid letter submitted
that the balance of CENVAT credit lying in the CENVAT credit
accounts is a result of 16% duty on raw materials ... undefined
Cenvat Credit lying in Cenvat Account does not arise. However, the
Adjudicating Authority without considering the submission of the
Petitioners rejected the refund claims
rules made thereunder
like claiming of CENVAT credit under
the CENVAT Credit Rules, 2004 or
refund, shall be liable to a penalty
not exceeding
dispute pertaining to rejection of refund claim,
wherein the Bombay High Court has observed as
under :-
"The Cenvat credit is allowed n
Page
invalid.
11. Rule 3(4) of the Cenvat Credit Rules was an enabling
provision for utilization of Cenvat credit. This Court has held ... shall be refunded to
him in cash". Therefore, there can be no arguments to the contrary
that the legitimately availed Cenvat credit could
