2007 (6) TMI 87

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....EX/AKD/76/APL/NSK/06, dated 27-3-2006. 2. None appears on behalf of the respondents despite notice since the issue is in a narrow compass the same is taken up for disposal in the absence of any representation from the respondent. 3. The issue involved in the case is regarding the refund of the amount involved in the inputs which were consumed by the respondents for the manufacturing of goods....

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....rter. It is also not disputed that the respondents had utilized input for the manufacture of the finished goods which were cleared for export. It is on record that the respondents had filed the refund claim as per the provisions of Notification No. 11/2002. The fulfilment of the clause (2) of the Notification is adhered to, is evident, from the reply which clearly indicated that refund claim has b....

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....er considering the facts as enumerated above, has held as under :- "Further, the appellant has not directly exported the impugned goods; the goods were exported through a third party, namely, M/s. Haldex India Ltd. The question that comes up (though not made a ground for rejection of the claim) is whether refund is admissible in case of export through third party. Rule 5 of the Cenvat Credit Ru....