2011 (4) TMI 421

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....are exporting stationery items namely note books and exercise books which are exempted from duty. They were availing cenvat credit on the duty paid on inputs. They filed application on quarterly basis for refund of the accumulated credit on account of export under Rule 5 of Cenvat Credit Rules, 2004. Among various other refund applications filed, the appeal relates to one refund application for an....

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.... the scope of show cause notice. 2. I find that the average export clearance of the final products (or the output services) during the given period is less than 50% of the total clearance of the final products. This fact is not denied by the appellants. In fact the Commissioner (Appeals) in his order had very succinctly dealt with this issue and observed as follows:   The above details show....

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....said condition as referring to frequency; however, the two refund claims as above filed for the same quarter Jan 07 to Mar 07 are in violation of the condition 2(a) of the Appendix to the Notification No.5/2006-CE(NT) dated 14.03.06. Therefore the appellants submission made at the time of personal hearing that each application is for different quarter is not factually correct in view of the fact t....