2008 (9) TMI 777

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.... Appellant. Shri K.K. Goyal, Jt. CDR, for the Respondent. [Order]. - The appellants filed this appeal against rejection of refund claim of Rs. 2,47,402/-. The relevant facts of the case, in brief, are that the appellants filed a refund claim of Rs. 45,76,731/- under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 11/2002- CE (NT) dated 1-3-2002 as amended in respect of cred....

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....terates the finding of the Commissioner (Appeals). He submits that it is undisputed fact that inputs received and credit was utilised during the period 2002-2003 for home consumption and the goods were exported in March, 2005. It appears that they had availed credit on the inputs used in the exported goods for home consumption and therefore, they are not eligible for refund. 4. After heari....

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....ducts cleared for home consumption or for export on payment of duty; or (ii)  Service tax on output service, And where for any reason such adjustment is not possible, the manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by Notification". 5.&emsp....