TaxTMI 
TaxTMI 
2011 (3) TMI 1108
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....e find that the appeal itself could be disposed at this juncture and hence, after dismissing the stay petition, we take up the appeal for disposal. 3. The relevant facts that arise for consideration are that the respondent herein filed a refund claim of Rs.32,88,153/- for the quarter April, 2009 to June, 2009 under Rule 5 of Cenvat Credit Rules, 2004 (CCR) read with Notification No.5/2006-CE(NT) dt. 14/3/2006. The adjudicating authority restricted the refund to an amount of Rs.28,50,355/- and did not allow the refund of balance amount on the ground that the assessee had not submitted documents and the proof of export. Aggrieved by such an order, assessee preferred an appeal before the ld. Commissioner(Appeals). After cons....
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....iven sworn-affidavit. It is his submission that the assessee had not submitted the shipping bill or Bill of Export duly certified by the Customs authorities. The goods were not exported. c. It is his submission that the ld. Commissioner(Appeals) has erred that there should not be any co-relation between inputs used and goods exported and hence question of restricting the refund to the extent of input services used / consumed during the month / quarter is erroneous. For this proposition, he would read the provisions of Rule 5 of the CCR. 5. Ld. Counsel appearing on behalf of the assessee would submit that the exports were made through merchant exporters. It is his submission that the said merchant exporters had executed a bond and af....
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....; We find that the ld. Commissioner(Appeals) in his Order-in-Appeal has clearly recorded that the assessee has been taking a stand that ARE-1s had submitted to the jurisdictional Central Excise authorities, Pune for squaring up the merchant exporter's bond account which is clearly evidenced from the above reproduced letter. We find that having established the fact that the goods cleared from their factory premises under the relevant ARE-1s were exported and accepted by the departmental authorities at the merchant exporter's place, we find that the ld. Commissioner(Appeals), order to the extent of directing the lower authorities to grant the refund of Rs.94,860/- is correct and does not require any interference. 8. As regards the refu....