2019 (5) TMI 132

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Jagan Babu, AC (AR) for the Appellant None for the Respondent ORDER Per Madhu Mohan Damodhar : The appellants were engaged in the manufacture of garments. They filed a refund claim on 12.10.2009 under Rule 5 of the CENVAT Credit Rules, 2004 to the tune of Rs. 44,30,060/- of the accumulated CENVAT Credit on input services lying in their books of accounts due to export of goods under bond for t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mmissioner (Appeals) set aside the order of the Original Authority and allowed the appeal in totality. Aggrieved, the Department is in appeal before this forum. 3.1 Today when the matter came up for hearing, on behalf of the Revenue, Ld. AR Shri. M. Jagan Babu reiterated the grounds of appeal. He further points out that but for provision of Rule 5 of the CENVAT Credit Rules, 2004 read with Notifi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ommissioner (Appeals). All the issues flagged by the Original Authority while rejecting the refund have been thoroughly analyzed by the lower appellate authority in paragraphs 6 to 9. 6. On the matter of adjustment of the refund with another demand made against the appellant, the lower appellate authority has correctly concluded that such adjustment is not possible, as per the analysis given in p....