2009 (7) TMI 960

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..... the policy of the Government to encourage exporters and to ensure that the domestic taxes are not exported along with goods. Hence, I am of the view that the appellants are eligible to get refund of the accumulated credit - appeal allowed - decided in favor of appellant. - E/838/2006/MAS - 809/2009 - Dated:- 3-7-2009 - Dr. Chittaranjan Satapathy, J. REPRESENTED BY : Shri S. Murugappan, Advo .....

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..... at the appellants have adequately explained that on account of export under bond they were not able to utilize the credit and hence they have claimed refund of the accumulated credit amount periodically. In such cases, the Tribunal has also previously allowed refund as seen from the following case law cited by the appellants :- (i) Chanra Cotton Fabrics v CCE, Coimbatore, 2008 (226) E.L.T. .....

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