TaxTMI 
TaxTMI 
2013 (11) TMI 1386
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....: The appellant is a 100% EOU. In respect of certain duty inputs procured by them, they availed Cenvat credit. Since they could not utilize the Cenvat credit for payment of excise duty on the goods cleared for home consumption, they applied for cash refund of the accumulated Cenvat credit in terms of Rule 5 of the Cenvat Credit Rules, 2004 read with Notification no.05/2006-CE (NT) dated 14.03.200....
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....artment has rejected the cash refund claim for this amount on the ground that as per notification no.5/2006-CE (NT) dated 14.03.2006, copies of the relevant shipping bills of export duly attested by the appellant should have been produced and in this regard, attested photocopies would not serve the purpose. This order of the Adjudicating Authority was upheld by the Commissioner (Appeals) vide orde....
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....rity, the cash refund cannot be denied and in this regard, she relied on the judgement of the Tribunal in the appellants own case in case of CCE, Jaipur-I Vs. Unimax Granites (P) Ltd. reported in 2011 (267) ELT 545 (Tribunal-Delhi) and that in view of this, the impugned order is not correct. 4. Shri P.K.Sharma, ld. Departmental Representative, defended the impugned order by reiterating the findi....
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....ed. In my view, the ground of which the refund claim has been rejected is not correct as the condition of notification is that 'copies of relevant shipping bill of export duly certified by the Customs Officers to the effect that the goods have been exported' must be produced. Thus, what is required to be produced is the copies of the shipping bills containing certification by the Customs Officers ....