2017 (4) TMI 1216

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....cenvat credit availed on the inputs which are consumed for manufacture of goods for export. Undisputedly, the respondent is a 100% EOU and procured inputs on which central excise duty is paid and availed cenvat credit. It is the case of the respondent before the lower authorities that the cenvat credit on the inputs remains unutilized due to the exports effected by them and filed a refund claim as provided in Rules. Adjudicating authority, after calling for all the records, and verification from Superintendent of the Range in charge of the respondent's factory, sanctioned the refund claims. Aggrieved by such an order, Revenue preferred an appeal before the first appellate authority. The first appellate authority also held that the impug....

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....ginal itself. I find that the Asstt. Commissioner had conducted the correlation of all the documents submitted by the respondents and found in order. The Asstt. Commissioner had also verified the amount of refund claim with the ER-2 return filed by the respondent for the respective period and held that the same were directly used in the manufacture of final products. It was also seen that wherever the input services viz. Construction Service which was not used in the manufacture of the exported goods, the Deputy/Asstt. Commissioner had reduced the quantum of refund to that extent, as evident from the following table. S. No. O-I-O Number and date Amount of Refund claim in Rs. Amount of refund sanctioned in Rs. 1 R-1011/09-1....