2010 (9) TMI 1047

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..... ORDER This is an appeal by the Department against the order of the Commissioner (Appeals) No. 121-C.E./Noida/2008 dated 30-9-2008 by which order of the Original Authority sanctioning a refund of ₹ 3,18,823/- was upheld. 2. None appeared for the respondent inspite of notice. Heard the learned SDR. 3. The respondent is a manufacturer of Colour TV receiver parts and during the d....

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....nts for allowing the refund claimed under Rule 5 of Cenvat Credit Rules, 2004 read with Notification No. 5 of 2006-C.E. (N.T.) dated 14-3-2006. The Commissioner (Appeals) has upheld the said finding. It is not the case of department that the refund claimed is in excess of credit attributable to input which have gone into goods exported by the respondent. It is also not the case of the department t....