2006 (2) TMI 49

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...." and "made-ups". In May, 2003, they 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, al....

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....judication was taken in appeal to the 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 authorit....

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....ent that they had manufactured and exported 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 re....