2017 (1) TMI 15

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....espondent Per: M.V. Ravindran 1. This appeal is directed against Order-in-Appeal No.BC/394/BEL/2011-12 dated 29/03/2012 passed by Commissioner of Central Excise (Appeals), Navi Mumbai. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding refund of an amount of Rs. 6,45,076/- under Rule 5 of the Central Excise Rules, 2004 on the ground that the ap....

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....nd claim filed by the appellant. It is seen that CBEC accepting such a situation by Circular No.120/01/2010-ST dated 19/01/2010 had, specific clarification is issued in paragraph para 3.3 which I reproduce: 3.3 Quarterly refund claims [para 2(d) above] : As regards the quarterly filing of refund claims and its applicability, since no bar is provided in the notification, there should not be a....

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.... prescribed under para 5 of the Appendix to the notification should be viewed in this light. However, in case of service providers exporting 100% of their services, such disputes should not arise and refund of Cenvat credit, irrespective of when he has taken the credit, should be granted if otherwise in order. Such exporters may be asked to file a declaration to the effect that they are exporting ....

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....e input credit attributable to the inputs utilized in the exported goods. It is not necessary to prove one-to-one correlation of inputs with that of export goods. We agree with the learned Commissioner (Appeals) that there is no such requirement under the Cenvat Credit Rules, 2004. We have already reproduced the finding of the Commissioner (Appeals), which is well reasoned. He had also come to the....