2013 (4) TMI 894 - AT - Central Excise

Refund claim denied on the premise that appellants have filed co-relate the input credit availed by them on export goods

Summary

Issues: Refund claim denied due to lack of co-relation of input credit with exported goods.

Analysis:
The appellants, engaged in manufacturing printed books, sought a refund of duty paid on inputs used in the production of export goods. However, the refund claim was rejected on the grounds that they failed to establish a direct correlation between the input credit availed and the goods exported. The appellate tribunal noted the crucial aspect of co-relation of Cenvat Credit with exported goods, emphasizing the need for the adjudicating authority to examine this issue. Consequently, the tribunal set aside the impugned orders and remanded the matter back for further evaluation on the co-relation of input credit with goods exported, keeping all issues open for consideration. The appeal was disposed of accordingly.