KRISHNA AGRAWAL,J. - (1.) learned counsel for the appellant and Sri Shubham Agrawal, learned counsel for the respondent.
(2.) The respondent is engaged in manufacturing Auto components which are excisable items under the Central Excise Tariff Act, 1985. During the period of July to September, 2006, the respondent supplied the aforesaid Auto components to 100% export oriented unit (EOU) M/s. Delphi Automotive Systems Pvt. Limited without payment of any dues against CT-3 certificate. The respondent was unable to utilize the Cenvat credit which was available to it on the purchase of raw materials for the purposes of manufacturing the Auto components. The respondent applied for refund of the Cenvat credit vide application dated 23-5-2007 in terms of Rule 5 of the Cenvat Credit Rules, 2004.
(3.) The said refund application has been rejected by the adjudicating authority as well as by the Commissioner (Appeals) but has been allowed by the CESTAT on the ground that the Auto components supplied by the respondent to the 100% EOU amounts to deemed export.;