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TMI Blog2014 (2) TMI 351X X X X Extracts X X X X X X X X Extracts X X X X ..... for the month of April and May, 2009 and have not considered June, 2009 which is against the provision of the notification - if credit is admissible in a particular month, it will be admissible in preceding and succeeding month also and exporter can claim refund after nine months, which will obviously not relate to export of goods in same month - Decided against Revenue. - Appeal No. 1106/2011-EX[SM] - FINAL ORDER NO._58673/2013 - Dated:- 27-11-2013 - Ms. Archana Wadhwa, J. For the Appellant : Shri U.K. Srivastva, AR For the Respondent : Shri K.P. Muralidharan, Supdt. (AR) JUDGEMENT Per Ms. Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals), revenue has filed the present appeal. I have hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .04.2009 and Rs. 73735/- (73123/-+407/-+205/-) as on 31.05.2010 which is very less as compared to the refund sanctioned amounting to Rs. 2,69,010/- by the Adjudicating Authority. The respondent on the other hand have contested that at the end of quarter they were having balance of Rs. 594407/- as Cenvat credit which is higher than the amount of Refund sanctioned i.e. Rs. 269010/-. I find that the contention of the appellant revenue is not sustainable because accumulation of credit at a given time during the quarter with the export of the goods is not relevant under the notification but it is only the amount of credit taken during the entire quarter and lying unutilized at the end of the quarter. The respondent in their cross objections have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. The percentage of the Export value to the total value of clearances works out to 52.98% which is higher than the limit of 50%. Hence the appeal of the appellant revenue is rejected. Now I take-up the third ground of the revenue appeal that in the instant case the assessee has filed the refund claim on the proportionate basis of the credit availed, as discussed above, during the quarter which does not appear correct under the purview of as per said Notification. I find that the revenue has not exhibited as to how it does not appear to be correct particularly when the appellant have fulfilled the conditions of the notification as discussed above. Hence the cross objections filed by the respondent are allowed. 4. Revenue in their memo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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