9911796707
TMI Blog2008 (3) TMI 577X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order]. These are two appeals filed by the revenue against the order of the Commissioner (Appeals), who has allowed the refund of accumulated credit earned by the respondent in view of the fact that during the relevant quarter, the credit earned on the goods exported under bond could not have been utilized by them in respect of clearance undertaken by them in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught out the accumulated credit could have been utilized by the respondents as duty on home clearance was paid out of PLA instead of Cenvat credit. Once it is not the revenue s case that the credit of which the refund has been sought does not relate to the inputs which was used in the manufacture of export products, the refund claim cannot be denied. 4. In view of this I find no merit in the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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