9911796707
TMI Blog2011 (3) TMI 1185X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.07.2001 has been availed - Held that:- It was clarified vide Board's letter from F.No. 209/11/2005-CX.6 dated 3.10.2007 that the manufacturer can avail rebate of duty paid on inputs used in the manufacture of goods exported in terms of Notification 21/2004-CE (NT) dated 6.9.2004. Rule 5 of the CENVAT Credit Rules, 2004 provides for refund of accumulated CENVAT credit in respect of export goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AT Credit Rules, 2004. 2. The facts of the case are that the appellant is located in Kutch area and engaged in the manufacturing and exporting of M.S. Steel Pipes coated and uncoated. As huge amount of CENVAT credit was accumulated in their CENVAT credit account, being an exporter, the appellant filed a refund claim of Rs.5,67,52,097/- in terms of Rule 5 of CENVAT Credit Rules, 2004 read w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpugned order confirming the adjudication order, therefore, the matter be sent back to the Commissioner (Appeals) to examine the Board's clarification and to pass an appropriate order afresh. He also submitted that for the subsequent period, in the appellant's own case, following the Board's clarification dated 03.06.2009, the adjudicating authority has sanctioned their refund claim. 3. Heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2004 would also be admissible, subject to fulfillment of condition prescribed in the Rule and Notification issued under the said Rule. 3. In view of the position narrated above, I am directed to say that all pending refund claims should be processed in terms of Rule 5 of the CENVAT Credit Rules, 2004 in your jurisdiction." 5. From the above said clarification, it is clear that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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