2017 (1) TMI 1074

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....ndent by : Shri L Patra, Authorised Representative ORDER Per Dr D.M.Misra These four appeals are filed against OIA-AKP/322-325/DMN/VAPI-I/2009-2010 dt 23.2.2010 passed by the Commissioner of Central Excise, Customs and Service Tax (Appeals) DAMAN. Since the issue involved in all these Appeals are common, these are taken up together for disposal. 2. The brief facts of the case are that ....

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....ligible to the cash refund on the ground that the product exported by them was exempted from duty and also they do not fulfill the conditions laid down under the Notification issued under Rule 5 of the Cenvat Credit Rules,2004 by producing sufficient evidences alongwith the refund claims. On adjudication, the refunds were rejected. Aggrieved by the said orders, the appellants preferred appeals bef....

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....)ELT.718 (Tri.Ahmd). Further, he submits that the Dept. has verified all the documents against their claim and it is incorrect to say that eligibility of cash refund was not supported by evidences. 4. The Ld AR for the Revenue though did not object to the principle laid down in the aforesaid judgments, however, he vehemently argued that the appellant had failed to comply with the conditions lai....

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....ible to refund; secondly, they failed to place supporting evidences to establish about the use of the inputs in the manufacture of finished goods which were exported and compliance of the conditions laid down under the relevant Notification. I find that the Ld. Commissioner (Appeals) while considering the issues recorded his observation on the first aspect only and concluded that they are not elig....