2007 (8) TMI 557

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..... Respondent. [Order]. -  The claim for refund of Rs. 3,10,708/- filed by the appellants herein in respect of unutilized accumulated Modvat credit has been rejected by the authorities below on the ground that the claim in respect of AR.4 No. 1 to 12 are barred by limitation and that in respect of AR.4 No. 13, no co-relation is possible between input and output. 2. I have heard both sid .....

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..... ection 11B. As regards AR.4 No. 13, the appellants have not able to substantiate their stand that they were maintaining separate records from raw material stage to the finished stage of exported goods and the goods meant for home consumption. In view of the above, the claim for refund has been rightly rejected. I accordingly, uphold the impugned order and reject the appeal.
Case laws, Decision .....

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