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TMI Blog2011 (2) TMI 1155X X X X Extracts X X X X X X X X Extracts X X X X ..... the same period therefore no merit in the contention of the respondents. Against assessee. - E/293/2010 - A-54/KOL/2011, - Dated:- 2-2-2011 - Shri S.S. Kang, J. Shri A.K. Sharma, JDR, for the Appellant. Shri N.K. Chaudhary, Advocate, for the Respondent. [Order]. Heard both sides. 2. Revenue filed this appeal against the impugned order passed by the Commissioner (Appeals). Brief facts of the case are that respondents are engaged in the manufacture of pan masala not containing tobacco and pan masala containing tobacco. The respondents are availing credit in respect of duty paid on the inputs used in the manufacture of excisable goods. During the month of January, 2006 the respondents exported certain quantity of their f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it in respect of inputs used in the manufacture of exported goods. The appellants relied upon the Notification No. 11/02-C.E. (N.T.), dated 1-3-2002 whereby the conditions for claiming the refund claim on the inputs used in the goods cleared for export were explained. The contention is that as present respondents are unable to utilize the credit hence entitled for refund. The appellants also relied upon the various decisions as under :- IDOL Textiles Ltd. v. Commr. of Central Excise, Thane-I reported in 2007 (217) E.L.T. 299 (Tri.-Mumbai) Navbharat Industries v. Commr. of C. Ex., Thane-I reported in 2006 (199) E.L.T. 148 (Tri.-Mumbai) Commr. of Central Excise, Jaipur-II v. Bhilwara Spinners Ltd. reported in 2008 (226) E.L.T. 222 (Tri. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al duty leviable under sub-section (5) of section 3 of the Customs Tariff Act shall be utilized for payment of service tax on any output service. Explanation : For the purposes of this rule, the words output service which is exported means the output service exported in accordance with the Export of Services Rules, 2005. As per the provisions of the Rule, the refund of duty is admissible in respect of the credit availed on inputs used in the manufacture of exported goods in case manufacturer is unable to utilize the credit. In the present case respondents are manufacturer of excisable goods and are clearing on payment of duty to domestic market. The refund claim for the month of January, 2006 in respect of the some goods which were ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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