2017 (5) TMI 942

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....Ashutosh Nath, Asst. Commr (AR), for respondent ORDER Per: M.V. Ravindran These appeals are directed against orders-in-appeal No.PKS/191-199/BEL/2010 dated 27.07.2010 and BC/16/M-III/2012-13 dated 24.04.2012. 2. The relevant facts that arise for consideration is the appellant is 100% EOU and engaged in manufacturing of radiators and parts. Appellant filed refund claims in pursuance of ....

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.... authority and held that refund cannot be sanctioned due to non-availability of details as to the quantum of inputs used for manufacture of inputs during the month on the basis of condition No.5 of the Appendix to the notification No.5/2006 (NT). Hence these appeals. 3. Learned Counsel appearing for the appellant draws my attention to the clause of Notification No.5/2006 (NT) and submit that th....

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.... Excise who verified the said refund claims have only done so without considering the actual usage of inputs for the goods exported. He would submit that the Superintendent has filed a report stating that in respect of consolidated CENVAT credit and did not record verification of any specific inputs used in the manufacture of final products, details obviously being submitted by appellant. He would....

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....ording that the Superintendent has not reported the verification report about the quantum of inputs used for manufacture of exported goods remain unutilized in the hand of manufacturer. In my considered view, this hair splitting may not serve the purpose of stated policy of Central Government of India i.e. to encourage the exports by Indian manufacturers. Further I find the first appellate authori....