2017 (12) TMI 1293

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....ta Yazaki Autocomp Ltd, is a 100% Export Oriented Unit under that scheme of the Foreign Trade Policy. The dispute centres around refund claims filed for the quarters ending December 2008, June 2009, September 2009 and December 2009. Vide order-in-appeal no. P-III/VM/41-44/2011 dated 15th February 2011 of Commissioner of Central Excise (Appeals), Pune - III upheld the rejection of the refund claims....

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.... that there was no deficiency in documentation. 3. Learned Authorised Representative contends that the services was not exclusively utilized in the export oriented unit and, in the absence of segregation, the claim for refund is inadmissible to the extent that was denied by the lower authorities. 4. It is seen that the refund has been allowed in relation to the three claims by the first appellat....

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....y bars such refunds. Rule 5 of CENVAT Credit Rules permits sufficient latitude in grant of refund subject to the safeguards, conditions and limitation prescribed in the notification issued under the enabling provision of rule 5 of CENVAT Credit Rules, 2004. In order that such entitlements are not denied on flimsy grounds, it is necessary that the original authority scrutinise the claims of the app....