2015 (1) TMI 1320

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....nt. Shri Pakshi Rajan, AR, for the Respondent. ORDER Appellant is a 100% EOU. They filed refund claim for Rs. 6,17,086/- (Rupees Six Lakhs Seventeen Thousand and Eighty Six only) in the month of July, 2010 under Rule 5 of Cenvat Credit Rules. Taking a view that appellant could not have filed the claim every month relying upon Paragraph 2 which deals with filing of such refund claims, refu....

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....fund are submitted not more than once for any quarter in a calendar year Provided that where, - (a)     The average export clearances of final products or the output services in value terms is fifty per cent or more of the total clearances of final products or output services, as the case may be, in the preceding quarter; or (b)     The claim is fil....