9911796707
TMI Blog2011 (6) TMI 426X X X X Extracts X X X X X X X X Extracts X X X X ..... respondents have exported the final product and they were entitled to credit taken by them and that the credit was accumulated in view of the export, no ground raised claiming that there is any wide variation between the credit actually taken and the credit that would be available if sion norms were to be applied, appeal in favour of the assessee. - E/854/09-SM - Final Order No. 339/2011-SM(BR)(P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms amounting to Rs.2,22,994/- and Rs.2,24,032/-. The department filed appeal against the order of the original authority on the ground that the original authority has not done necessary exercise to see compliance of the condition No.4 of Notification No.5/2006-CE (NT) dated 14.3.06 relating to procedure for payment of refund has not been done. It was also claimed before the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal authority and the order has been rightly upheld by the Commissioner (Appeals). 6. I have carefully considered the submissions made from both sides and perused the records. The contention of the department that there was likelihood that no credit would have been taken on the inputs as the exports were made against the advance licence have been rightly disregarded by the Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals), this vague ground does not merit consideration. 7. It is not being disputed that the respondents have exported the final product and they were entitled to credit taken by them and that the credit was accumulated in view of the export. There is no need to go into sion norms when the credit has been based on actual receipt of inputs. There is no ground raised claiming that there is any wid ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
