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TMI Blog2011 (3) TMI 757X X X X Extracts X X X X X X X X Extracts X X X X ..... re not the exports - It is made clear that if it is established that the goods supplied by the appellants have been physically exported by the 100% EOU, the adjudicating authority shall allow the refund claim of the appellants - Appeal is allowed by way of remand - E/1064/2010 - A/244/2011-WZB/C-II/(EB) - Dated:- 9-3-2011 - S/Shri Ashok Jindal, P.R. Chandrasekharan, JJ. REPRESENTED BY : Shri S.P. Mathew, Advocate, for the Appellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : Ashok Jindal, Member (J)]. The appellants are in appeal against the order of denial of rebate claim under Rule 5 of Cenvat Credit Rules, 2004. 2. The facts of the case are that the appellants are engaged in the manufacture of me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... UT and (b) the claims of refund were submitted for three financial years at once instead of filing the refund claims on quarterly basis as per Notification 5/06 dated 14-3-2006. Aggrieved from the said order, the appellants are before us. 4. The ld. advocate for the appellants relied on certain case laws specifically in the case of Commissioner of Central Excise v. Shilpa Copper reported in 2008 (226) E.L.T. 228 (T.-Ahd.) wherein on similar facts the refund claim was allowed of unutilised credit accumulated on account of clearance to 100% EOU as deemed exports. He further submitted that as per Notification 5/06-C.E. (N.T.), dated 14-3-2006 the claim of refund are to be submitted not more than once for any quarter in a calendar year. It d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kly or invoice-wise. To avoid multiplicity of the refund claim this provision was made, therefore, it is suggested that refund claim can be filed on quarterly basis in a calendar year i.e. not more than four times in a calendar year. It does not mean that the assessee has to file refund claim quarterly. It is not the intent of the legislature. In our opinion, if the assessee files a refund claim once in a year that will also avoid the multiplicity. Therefore we do not find any merit in the denial of the rebate claim on this ground. 9. Now we will deal with the second issue wherein the refund claim has been denied on the ground that the clearance to 100% EOU does not qualify the provisions of Rule 5 of the CENVAT credit Rules, 2004 as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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