2006 (2) TMI 545

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...., for the Appellant. Shri Ajay Saxena, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellants have been denied refund against unutilized Cenvat credit lying in their account. It is the contention of the appellants that they could not utilize the credit of duty on inputs used in final products exported under bond during the quarter Jan....

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....to account for consideration of the refund claim provided the credit relates to duty on inputs used in the export product during the said quarter. 3. The learned Counsel for the appellants is not in a position to clarify whether exports were made under free shipping bills or under drawback shipping bills. As such, we set aside the impugned order and remand the matter for fresh adjudication....