9911796707
TMI Blog2006 (2) TMI 49X X X X Extracts X X X X X X X X Extracts X X X X ..... 407/2005 - Final Order No. 81/2006 - Dated:- 6-2-2006 - [Order] - The appellants are engaged in the manufacture and export of "cotton fabrics" and "made-ups". In May, 2003, they had an accumulated credit of duty of Rs. 42,838/- in their CEN VAT account, which they could not utilise on account of the fact that they were exporting their product. They filed a refund claim for the above amount un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Rules, 2002 nor claimed rebate as per the provisions of Notification No. 41/2001-C.E. (N.T.), dated 26-6-2001 (as amended). The order of adjudication was taken in appeal to the Commissioner (Appeals) and the latter affirmed the same. Hence the present appeal. 2. Ld. Counsel for the appellants submits that the refund claim has been rejected on a ground extraneous to the show-cause notice. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the exports, we have claimed refund of the Cenvat credit, in terms of Rule 5 of the Cenvat Credit Rules, 2002". The party's statement that they had manufactured and exported cotton bags" and claimed rebate of the duties paid on raw materials used in such manufacture in terms of Rule 18 of the Central Excise Rules, 2002 read with Notification No. 41/2001 ibid was seriously taken note of and, on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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