2005 (1) TMI 538

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....ellant. Shri D.R. Duttachodhury, Advocate, for the Respondent. [Order per : Jyoti Balasundram, Vice-President]. -  The respondents herein had submitted three claims for refund of duty paid during the months - December, 2002 to February, 2003, in terms of the Notification No. 33/99-C.E., dated 8-7-1999 as amended. The Deputy Commissioner found that the assessees had started commercial....

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....all not exceed the amount of duty paid less the amount of the Cenvat credit availed of in respect of the duty paid on the inputs used in or in relation to the manufacture of the goods cleared under this Notification." were called for. It was found that he assessees had availed the Cenvat credit to the extent of Rs. 27,049.13 till the end of the each corresponding month. Therefore, the refunds w....