2018 (3) TMI 621

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....admittedly, exports goods under claim for drawback and otherwise. On the former occasion the Tribunal had remanded the matter back to the original authority with the direction to ascertain from the documents to be produced by the appellant that the inputs on which credit had been availed had been used for manufacture of exported goods and that no duty drawback had been claimed on the export goods. In certain claims for enhanced refund, the adjudicating authority was required to ascertain whether the job-worker had taken credit on the goods and cleared the goods on payment of duty. In the fresh proceedings, the original authority denied the refund claims and this having been upheld by first appellate authority in order-in-appeal no. SK/71/M-....

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....ch export goods (f) Statement of export of self-manufactured goods under DEPB scheme and cenvat credit was availed on inputs used in such export goods (g) Sample copies of challan for movement of inputs under Rule 4(5)(a), corresponding raw material supplier invoice, job worker invoice, custom invoice, shipping bill, packing list, etc. against which DEPB claimed and cenvat credit availed on inputs has been claimed as refund. Name of such raw material supplier name is appearing in the cenvat account (h) Sample copies of invoice under which readymade garments purchased and corresponding custom invoice under which readymade garments exported by claiming duty drawback and cenvat credit on inputs not availed. Name of s....

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....TAT s directions for remand are very crisp and clear; the appellant s entitlement to refund claim under Rule 5 of CCR was subject to condition that the appellant will furnish the documents to establish that CENVAT credit availed inputs have gone in the manufacture of export goods and no claim of duty drawback has been taken by them. Whether the basic documents are genuine or otherwise is basically a question of fact. The ground level verification by the respondent has revealed facts which are adverse to the submissions made by the appellant. The respondent s findings in the impugned order reveal that the invoices furnished by the appellant cannot be relied upon as the manufacturers from whom the appellant have procured inputs were bogus, fa....