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2017 (9) TMI 1049
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....e For Respondent(s) : Shri N Satwani, Authorised Representative ORDER This appeal is filed against OIA-207/2012-AHD-II-CE/AK/COMMR-A-/AHD dt 24/08/2012 passed by the Commissioner of Central Excise (Appeals) - AHMEDABAD-II. 2. The brief facts of the case are that the appellant had filed refund claim of accumulated CENVAT Credit on monthly basis on export of goods in ac....
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.... CCR, 2004 read with Notification No 5/2006-(CE)NT dt 14.3.2006. He submits that the Authorities below had erroneously rejected their refund claim on the ground that the inputs received in a particular month had not been used in the same month for manufacture and export of the goods albeit the same had been used in the subsequent months. It is his contention that there is no dispute of the f....
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....e contention of the Revenue is that the inputs which were received in a particular month fought to have been used in the same months, otherwise the appellants are not eligible to cash refund of the credit accumulated, even though the inputs are used in the subsequent months in the manufacture of goods which were ultimately exported. I do not find merit in the contention of the Revenue as the....