2015 (10) TMI 882

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..... K Agarwal, Add. Comm. (AR) ORDER Per Raju 1. The appellants are manufacturers and registered as EOU. They are engaged in exports as well. They filed a refund claim under rule 5 of CENVAT credit rules for a refund of accumulated credit. The conditions for filing refund claim are notified under the notification 5/2006 CE (NT). One of the conditions specified in the notification namely condition .....

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..... e of debit, the claim is not time barred. The Commissioner (Appeals) also denied the refund claim on the same grounds. He further stated that the appellants and not submit any documentary proof evidencing debiting of the said amount on the later date. 3. The appellants are in appeal before us against the said order of Commissioner (Appeals). The short question to be decided is if the refund can b .....

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