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TMI Blog2016 (1) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... 04, alternate schemes are available and goods being cleared in domestic market are duty free. We, therefore, direct that under the circumstances, the appellant will be entitled to get the refund of the unutilized credit of duty as inputs used in the goods exported under bond. As far as the second point is concerned, the learned Counsel for the appellant submitted that it is possible for them to gi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003. Initially, the appellant filed the refund claim based upon the average credit on inputs taken for the manufacture of goods. On pointing out by the department, the appellant revised the claim with reference to the actual credit on inputs utilised for the goods exported. The Assistant Commissioner has rejected the refund claim on the ground that the statement shows lot wise utilization of inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for them to utilise the credit available due to export of goods. It was further submitted that they have given ARE-1 wise the lot number and the input credit taken and for each ARE-1 they have also indicated different invoices and different lots and therefore, it is possible to precisely calculate the input credit. 3. The learned AR reiterates the findings of the appellate authority. 4. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is concerned, the learned Counsel for the appellant submitted that it is possible for them to give ARE-1 wise details of the input used and their corresponding invoices. It will therefore, be possible to compute the credit of duty on inputs. However, the said exercise cannot be done at Tribunal stage and in view of this position, the matter is remanded to the original authority to go through the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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