TaxTMI 
TaxTMI 
2006 (2) TMI 49
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....y had an accumulated credit of duty of Rs. 42,838/- in their CEN VAT account, which they could not utilise on account of the fact that they were exporting their product. They filed a refund claim for the above amount under Rule 5 of the Cenvat Credit Rules, 2002 on 16- 5-2004. The Department, by a show-cause notice dated 3-8-2004, proposed to reject the claim, alleging that the claimant had not ex....
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....he Commissioner (Appeals) and the latter affirmed the same. Hence the present appeal. 2. Ld. Counsel for the appellants submits that the refund claim has been rejected on a ground extraneous to the show-cause notice. Ld. JCDR reiterates the findings of the lower appellate authority. After considering their submissions, I find that both the lower authorities chose to dwell at length on irrel....
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....ed cotton bags" and claimed rebate of the duties paid on raw materials used in such manufacture in terms of Rule 18 of the Central Excise Rules, 2002 read with Notification No. 41/2001 ibid was seriously taken note of and, on that basis, the refund claim was rejected, despite the fact that it had also been pleaded by the party that they were claiming the refund under Rule 5 of the Cenvat Credit Ru....