2016 (5) TMI 1314

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....ER The appellants filed a refund claim under Rule 5 of the Cenvat Credit Rules, 2004. The appellants are an EOU and for the purpose of export of goods under bond, they had filed B-17 Bond. A show-cause notice was issued to the appellants seeking to reject the claim by raising three grounds. The first ground was that the appellants have not followed this conditions prescribed in the Appendix to No....

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....e not followed the provisions of Central Excise Rules, 2002, by not exporting under B-1 bond/letter of undertaking. Since the refund was not sanctioned on this ground. The other two grounds were not examined though the appellant had produced original documents during the personal hearing. Aggrieved by the said rejection of the refund, the appellants are in appeal before the Tribunal. 2. The ....

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....to the prescribed conditions set out for the due arrival of the said goods at the said warehouse". 2.1 He argued that B-17 bond is a facility extended to 100% EOU in order to obviate the multiplicity of bond vide Circular No. 76/99-Cus., dated 17-11-1999. He also argued that they have produced the original documents before the adjudicating authority. He also argued that the provisions of unj....

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....of Service Rules, 2005, as the case may be". 4.1 The allegation is based on the arguments that the appellants have filed a B-17 bond and not B-1 bond/letter of undertaking. I find that B-17 bond is a multi purpose bond which covered not only the Customs requirements but also Central Excise requirements. Circular No. 76/99, dated 17-11-1999 has been issued to extend a facility to 100% EOU. Th....