2008 (12) TMI 184

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....f claim for refund of credit accumulated in the Cenvat account of the appellants in terms of Rule 5 of the Cenvat Credit Rules, 2004. In the impugned order, the Commissioner found that refund of credit accumulated on account of exports was governed by the Notification issued by the government under Rule of CCR. Notification No. 11/2002-C.E. (N.T.) dt. 1-3-02 issued under Rule 5 of CCR had prescribed, inter alia, the following conditions in clauses (4) & (6) of the Appendix to the Notification:- 4. The manufacturer submits an application in Form A annexed to this notification to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, in whose jurisdiction the factory from which the go....

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....he manufacture of finished goods exported under bond or under letter of undertaking. The impugned order was passed on grounds extraneous to the SCN. The same, therefore, deserved to be set aside. The ld. consultant also relied on the following case law:- (1) CCE, Surat v. Shilpa Copper Wire Industries, 2008 (226) E.L.T. 228 (Tri.-Ahmd.) In this decision, the Tribunal had held that as the final products had been cleared to another 100% EOU as deemed export, the same had to be treated as "export" and refund of unutilized credit had to be made to assessee. (2) Gulshan Prints P. Ltd. v. CCE, Surat, 2004 (170) E.L.T. 345 (Tri.-Mumbai) In this decision, the Tribunal held that the appellants therein could not be denied refund of the de....