2017 (9) TMI 628

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....ntative (DR)   for the Respondent ORDER Per. Ashok Jindal The appellant is in appeal against the impugned order, wherein refund claim has been rejected by the authorities below. 2. The brief facts of the case are that the appellant being an exporter of software and having unutilised accumulated Cenvat credit in Cenvat credit account and filed refund claim under Rule 5 of Cenv....

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....xported by them, therefore, the refund claim is rejected. Aggrieved by the said order, appellant is before me. 3. Heard the parties. 4. I find that in this case, refund claims were filed on 2nd March, 2009 and 19th May, 2009. To entertain the refund claim the deficiencies memo was issued on 22/02/2010 which is extracted below pointing out the following discrepancies :- "OFFIC OF THE....

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....original documents & O-I-O 12.01.2010 relied in support of your defence failing which case will be decided on its merits and on the basis of records available on the file. Yours faithfully Assistant Commissioner Central Excise Division-I Noida" The said query has been replied by the appellant and the same has been recorded in the note sheet as under :- "OFFIC OF THE ASSISTANT COM....

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.... 12.01.2010 relied in support of your defence failing which case will be decided on its merits and on the basis of records available on the file. Yours faithfully Assistant Commissioner Central Excise Division-I Noida Attended the hearing on 22.02.2010  at 2:00 P.M.. Originally produced and sample verification done for invoices as for as FIRC's. Nothing further pending quer....