2015 (1) TMI 1320

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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, refund claim has been rejected. Hence the app....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rter 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 filed by Export Oriented Unit; the claim for such refund m....