2007 (1) TMI 36

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....otification No. 11/02-CE (NT). The Original Authority rejected the refund claim for non-fulfillment of conditions prescribed under Notification No. 11/02-CE (NT) dated 1-3-02. Aggrieved over the decision of the lower authority, the appellant approached the Commissioner (Appeals). The Commissioner (Appeals) upheld the order of the lower authority in toto. Hence the appellants have come before this Tribunal for relief. 3. Shri K. Parameshwaran, learned advocate appeared for the appellants. He urged the following points. (i) The refund claim was made for the reason that there was no clearance for home consumption. (ii) The factum of export and non-utilization of credit pertaining to the goods exported is not disputed. (iii) The cla....

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.... surrendered for cancellation, the cash refund should have been granted, in view of the following decisions of the Tribunal. (a) CCE v. Rahul Dyeing & Printing Pvt. Ltd., 2005 (181) E.L.T. 40 (Tri.) (b) UOI v. Slovak India Trading Co. Pvt. Ltd., 2006 (201) E.L.T. 559. (c) CCE v. Deepti Chemicals (P) Ltd., 2006 (201) E.L.T. 423. (d) CCE v. Nag Polypouches (P) Ltd., 2006 (201) E.LT. 136. (e) Kundalia Industries v. CCE, 2006 (196) E.L.T. 312 (T) = 2006 (74) RLT 910. (f) STL Products (P) Ltd. v. CCE, 2006 (198) E.L.T. 521 (T) = 2006 (74) RLT 483. (g) Tablets India Ltd. v. CCE, 2006 (197) E.L.T. 449. (h) CCE v. Rishabh Velvellen (P) Ltd. 2005 (191) E.L.T. 955 (T) = 2005 (70) RLT 818. (i) CCE, Ahmedabad v. Balkrishna Te....

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.... equally applicable. 4. The learned DR reiterated the impugned order. He said that when the procedure prescribed under the Notification is not followed, they are not entitled for the refund. Further when they filed the refund claim they had suppressed the fact of surrendering of the registration certificate. 5. I have gone through the records of the case carefully. The appellant had filed the refund claim for Rs. 1,09,098/- only. This amounts represents the Cenvat credit of inputs used in the utilisation of goods which have been exported. Normally the Cenvat credit taken is availed for payment of duty on goods cleared for home consumption. In certain circumstances, the manufacturer/exporter is not in a position to utilize the credit. ....