2010 (10) TMI 323

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....case are that the respondents are engaged in the manufacture of Home furnishings falling under Chapter 94 of the Central Excise Tariff Act, 1985. The respondents filed a refund claim for Rs. 2,77,015/- with the adjudicating authority in accordance with the provision of Rule 5 of the Cenvat Credit Rules, 2004 for refund of unutilized cenvat credit availed by him on inputs/input services during the period from 1-6-04 to 16-6-04 used in the manufacture of finished goods which were exported under the relevant Bills of Lading dated 10-7-04 to 19-7-04. The adjudicating authority vide his above order dated 19-6-08 sanctioned the cash refund of Rs. 2,77,015/- to the respondents. 4. Aggrieved with the said refund claim, Revenue filed appeal ....

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....tral Excise Division-III, Ghaziabad vide which the respondents were required to resubmit their above refund application alongwith the certain documents viz final proof of shipment of goods/certificate by the customs authorities on the back of ARE-I. The claim alongwith requisite documents as aforesaid was resubmitted to the Deputy Commissioner by the respondents vide their letter dated 28-2-2005. The perusal of the Deputy Commissioner's above letter dated 13-1-05 and the respondent's letter dated 28-2-05 (acknowledged by the department on 9-3-05) reveal that date of receipt of the said refund claim is 31-12-04. Further with regard to the said refund claim of Rs. 2,77,015/-, the table given in the said letter dated 13-1-05 of the Deputy Comm....