2016 (8) TMI 385

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....und under Rule 5 of Cenvat Credit Rules 2004 read with Notification No. 4/2006-CE(NT) and Notification No. 5/2006-CE(NT) both dated 14.3.2006. In the show cause notice as well as in the Order-in-Original it was contended that the appellant have cleared finished goods for export partly under claim of rebate/partly under bond or UT-1, since the goods were cleared under claim of rebate, the refund claim under Rule 5 was rejected. Aggrieved by the adjudication order the appellant filed appeal before the Commissioner (Appeals), who vide the impugned order upheld the Order-in-Original and rejected the appeal on the ground that the goods exported by the appellant has not been exported either under bond or UT-1. Therefore, the refund under Rule 5 i....

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....ast the refund attributed to the exports made under bond/UT-1 cannot be rejected. 4. On the other hand, Shri V.K. Shastri, Ld. Assistant Commissioner (A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both the sides. The appellant have claimed the refund under Rule 5 read with Notification No. 4 & 5/2006-CE(NT) both dated 14.3.2006. The Sr. No. 2 of Notification No. 4/2006-CE(NT) dt.14.3.2006 reads as under:  (2). In the CENVAT Credit Rules, 2004, for rule 5, the following rule, shall be substituted, namely :- 5. Refund of CENVAT credit. - Where any input or input service is used in the manufacture of final product which....