2017 (2) TMI 299

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..... Shastri, Asstt. Commissioner(A.R.) for the Respondent Order The appellant have filed refund claim under Rule 5 read with Notification No. 11/2002-CE(NT) dated 1-3-2002 for quarter January to March, 2004 in respect of accumulated Cenvat credit against the export of goods. The Commissioner(Appeals) denied the refund claim on the ground that appellant have not justified that why accumulated c....

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....1(Tri. Chennai)] (c) Idol Textiles Ltd Vs. Commissioner of C. Ex. Thane-I[2007(217) ELT 299(Tri. Mum)] (d) Jenntex Engg. Company Vs. Commissioner of C. Ex. Coimbatore[2009(234) ELT 519(Tri. Mum)] (e) Bishen Dyg. Ptg. & Wvg. Mills. Vs. Commissioner of C. E. Thane-I[2007(210) ELT 582(Tri. Mum)] 3. Shri. V.K. Shastri, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiter....

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....vice tax on output service, and where for any reason such adjustment is not possible, the manufacturer or the provider of output service shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification: Provided that no refund of credit shall be allowed if the manufacturer or provider of output service....

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.... to the assessee against the export of the goods, therefore Commissioner(Appeals) had no jurisdiction to question the appellant that why credit could not be utilized for clearance of the goods for home consumption. The only condition is required that if there is accumulated Modvat credit in the modvat account and goods have been exported, modvat credit attributed to the export of goods should be r....