2017 (5) TMI 1456

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.... : S.S GARG The present appeal is directed against the impugned order dt. 30/05/2012 passed by the Commissioner(Appeal) whereby the Commissioner(Appeals) has rejected the appeal of the appellant and confirmed the Order-in-Original. The brief facts of the case are that the appellant is a 100% EOU and holder of Central Excise registration for manufacture and export of goods and services relating ....

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....2006 issued under Rule 5 of CENVAT Credit Rules, 2004. Thereafter a show-cause notice was issued on 14/06/2011 as to why the refund should not be rejected on various grounds. After due process of law, the original authority sanctioned a refund of Rs. 1,30,067/- and the balance amount of Rs. 99,314/- was rejected. Aggrieved by the said order, the appellant filed appeal before the Commissioner(Appea....

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....or service and not for goods/machinery. 4. On the other hand, the learned AR defended the impugned order by submitting that the learned Commissioner(Appeals) has passed a reasoned order after considering the submissions of the assessee. He took me through the findings of the learned Commissioner(Appeals). In this regard, it is pertinent to reproduce the findings of the Commissioner(Appeals). Pa....

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....uring the given period in respect of which the exporter claims the facility of refund under this rule and Total Turnover: means the sum total of the value of  (a) all output services and exempted services provided, including value of services exported; (b) all excisable and non-excisable goods cleared, including the value of goods exported; (c) the value of bough out goods sold, during the gi....