9911796707
TMI Blog2016 (1) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent : Mr N Anand, Adv ORDER Per Archana Wadhwa All the three appeals filed by the Revenue against the orders of Commissioner (Appeals) vide which he has allowed the respondent's appeal, are being disposed of by a common order as they arise out of the same impugned order of Commissioner (Appeals) and the issue involved is identical. 2. As per facts on record the respondent is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant was not entitled to the cenvat credit of duty paid on the inputs. Accordingly they are not entitled for the refund of the same. 4. On an appeal the Commissioner (Appeals) held in favour of the respondents and by following the number of decisions, held that the assessee is entitled to refund claim. He relied upon the following decisions. 1) Repro India Ltd. Vs. Union of India [2009 (235) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in the above reasoning of the Revenue. The issue as to whether the unutilized accumulated credit can be refunded to the assessee in case of exports made by them stands fully and finally decided in favour of the assessee by the above referred decisions. I find no infirmity in the views adopted by Commissioner (Appeals). Accordingly the Revenue's appeals are rejected. ( Order pronounced in op ..... X X X X Extracts X X X X X X X X Extracts X X X X
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