2014 (2) TMI 349

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....Wadhwa After hearing both the sides, I find that the appellant is an exporter of yarn and were entitled to the refund of CENVAT credit availed by them in respect of inputs used in the manufacture of export of yarn, in terms of the provisions of Rule 5 of CENVAT Credit Rules, 2004. Their application for refund of the said amount was sanctioned by the Asst. Commissioner allowing the refund of Rs.87....

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....on of refund claim of Rs.11.36 lakhs AED (T&TA). As the appellant was having a balance of Rs.4.91 lakhs under the said heading, they debited the same from the said account and the remaining amount of Rs.6.46 lakhs approximately from the CENVAT credit account BED. 4. The lower authorities have confirmed the said amount of Rs.11.36 lakhs of AED (T&TA), which was refunded to the appellant as erroneo....

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....nd maintained the BED account and AED (T&TA) account separately. Refund cannot be granted on assumptions and presumptions. Thus the adjudicating authority has rightly confirmed the demand against the appellants. Accordingly, I find no reason to interfere with the impugned order." 6. It is seen from the above that Commissioner (Appeals) is otherwise not opposed to the idea of maintenance of a comm....