2015 (9) TMI 1142

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..... hri J. Nair (Authorised Representative) ORDER Per: H.K. Thakur These appeals have been filed by the appellant with respect to OIA No. 124/2009 (Ahd-II)/CE/ID/Commr(A)/Ahd Dated 19/03/2009 in which Commissioner(Appeal) has allowed the appeal filed by the Revenue against refund of Rs. 10,02,301 sanctioned by Adjudicating Authority under OIO No. 1069/R/2008 Dated 26/05/2008. 2. Shri Hardik Modh ( .....

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..... nished goods in DTA. He made the bench go through ER-2 returns filed to argue that slit Yarn Waste and Fabric Waste/Seconds, amounting to Rs. 93,397 were cleared in DTA on payment of duty as the same could not be exported. It was also his case that if certain goods are cleared in DTA then that fact cannot be made the basis of rejecting refund claims of cumulative Cenvat Credit on exports under Rul .....

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..... er .It is apparent from the case records that certain waste/rejects of the Yarn and Fabrics are only cleared in DTA which cannot be exported. If the stand of the department is accepted then no refund will be admissible to an exporter because every manufacture will result into generation of some waste and scrap which has to be cleared in DTA. In view of the above observations appeal filed by the ap .....

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