2017 (3) TMI 726

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....dhyay, Supdt. (A.R.) for the Revenue ORDER Per: Shri P. K. Choudhary These appeals have been filed by the appellants against the impugned Orders-in-Appeal Nos.60-70/ST/B-II/2010 dated 03.12.2010 passed by Commr. (Appeals) of Central Excise, Customs & S.Tax, Bhubaneswar. 2. The facts of the case in brief are that the appellants are engaged in export of iron ore fines and they have recei....

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....peals). 5. Heard both sides and perused the appeal records. 6. I find that the issue is no more res integra. 7. C.B.E. & C. in Para 3.2.1 of Circular No.120/01/2010-ST dated 19.01.2010 also clarified as follows on the issue:- "3.2 One-to-one co-relation between inputs and outputs and scrutiny of voluminous record [para 2(b) & (c) above] : 3.2.1 Similar problem of co-rela....

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....w that this has improved the process of grant of refund considerably. It has, therefore, been decided that similar scheme should be followed for refund of Cenvat credit under Notification No.5/2006-C.E. (N.T.). The procedure prescribed herein should be followed in all cases including the pending claims with immediate effect. 3.2.2 Procedure : The exporter should, along with the refund cla....

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....a doubt about the correctness of the claim of Cenvat credit on any service, the undisputed amount may be refunded and the balance claim may be decided after following the dispute settlement process." 8. The respondent has been unable to convince this Bench to take a different view. 9. Though the above clarification was with respect to Notf No.5/2006-C.E. (N.T.) but it clearly conveys that in....