2011 (3) TMI 1185

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....t Per : Ashok Jindal    The appellant is in appeal against the impugned order denying the refund claim under Rule 5 of CENVAT Credit Rules, 2004.  2. The facts of the case are that the appellant is located in Kutch area and engaged in the manufacturing and exporting of M.S. Steel Pipes  coated and uncoated. As huge amount of CENVAT credit  was accumulated in th....

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....te for the appellant submits that the Commissioner (Appeals) has not gone into the clarification issued by the Board vide letter dated 03.06.2009 and passed the impugned order confirming the adjudication order, therefore, the matter be sent back to the Commissioner (Appeals) to examine the Board's clarification and to pass an appropriate order afresh.  He also submitted that for the subsequen....

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....is unable to utilise the same for payment of duty in respect of domestic clearances. As input rebate is permissible to these units, refund under Rule 5 of the CENVAT Credit Rules, 2004 would also be admissible, subject to fulfillment of condition prescribed in the Rule and Notification issued under the said Rule. 3. In view of the position narrated above, I am directed to say that all pending ....