2009 (12) TMI 783

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....eal is against the order of the Commissioner (Appeals) No. IND-I/130/2007 dated 28-6-2007. Cross objection No. 15 of 2008 is connected to this appeal. 2. Heard ld. SDR for the Department. None appears for the respondent. However, there is a communication dated 31-8-2009 seeking decision on merits. 3. The relevant facts, in brief, are that the respondents are manufacturer of Polyester Yarn and Vi....

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.... Commissioner (Appeals) allowed the appeal of the party with the following findings :- "5. On a careful consideration of the submissions made by the Appellant and on examination of the documents submitted by them, I find that as rightly pointed out by them this is not a case of refund of Cenvat Credit or rebate of excise duty (input stage rebate) but a case of refund of duty paid by mistake. In s....

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....ction of exported goods as if such usage is not permissible and that the Appellant have to pay the excise duty on such excess goods (even though they are in nature of duty paid goods procured by Appellant) used in production of export goods. At least when the Appellant applied for refund the Department/Adjudicating Authority should have been courteous enough to examine the matter carefully and sho....

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....efund of duty claimed by them." 4. Ld. SDR reiterated the grounds of appeal. 5. I have carefully considered the submissions and perused the records. At the outset, it is to be noted that SION norms are based on average consumption in the industry. The actual consumption by any manufacturer could be more or less. If the variation is very wide then it definitely calls for investigation. However, n....