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TMI Blog2013 (7) TMI 52X X X X Extracts X X X X X X X X Extracts X X X X ..... jection of refund claim - Appellant has not produced any basic documents to indicate that they have exported the goods and another ground is that the exported goods cannot be cleared under bond/LUT. - Held that:- Lower Authorities have not considered the decisions in the case of Tuffropes Pvt. Ltd. – [2008 (9) TMI 631 - CESTAT, AHMEDABAD] and in the case of Well Known Polyesters Ltd. – [2011(1)TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese are being disposed by a common order. 2. The relevant facts that arise for consideration are that the appellant herein is a manufacturer of bulk drugs and they are exporting their final product viz. Ethambutol. The said product was exempted from payment of duty. The appellant was availing CENVAT Credit of duty paid on major inputs and filing refund claims of un-utilised CENVAT Credit on the q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No.19/200__ and CVD which has been imposed under Section 3 of Central Excise Tariff Act, 1985. The lower authorities have not considered the decision of this Bench in the case of Tuffropes Pvt. Ltd. - 2009 (233) ELT 544 (Tri-Ahmd) and in the case of Well Known Polyesters Ltd. - 2011 (267) ELT 221 (Tri-Ahmd) while arriving at a conclusion, that the appellant is not eligible for availing CENV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d order is set aside and the matter is remanded to adjudicating authority to reconsider the issue afresh after following the principles of natural justice and also all the documents which are produced and will be produced by the appellant in support of his refund claim, and 3 decisions which are referred in the earlier paragraphs. 4. Needless to say that the adjudicating authority will consider t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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