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TMI Blog2017 (5) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... rage the exports by Indian manufacturers - refund allowed - decided in favor of assessee. - E/1766 to 1774/10 & E/1060/12 - A/868002-86811/17/SMB - Dated:- 7-4-2017 - Mr. M.V. Ravindran, Member (Judicial) Shri N.S. Patel, Advocate for appellant Shri Ashutosh Nath, Asst. Commr (AR), for respondent ORDER Per: M.V. Ravindran These appeals are directed against orders-in-appeal No.PKS/191-199/BEL/2010 dated 27.07.2010 and BC/16/M-III/2012-13 dated 24.04.2012. 2. The relevant facts that arise for consideration is the appellant is 100% EOU and engaged in manufacturing of radiators and parts. Appellant filed refund claims in pursuance of Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.5/2006-CE (NT) dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and it was held that Revenue cannot deny refunds of the credit used in respect of the goods exported. 4. Learned D.R. also relies on the very same clause of Appendix to the Notification and submit that the said clause required justification in confirmation of usage of inputs or input service in the manufacture of final products during the period in question. It is his submission that the Superintendent of Central Excise who verified the said refund claims have only done so without considering the actual usage of inputs for the goods exported. He would submit that the Superintendent has filed a report stating that in respect of consolidated CENVAT credit and did not record verification of any specific inputs used in the manufacture of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for export of finished goods is also, in my view is incorrect proposition as it has to be accepted verification undertaken by Superintendent of Central Excise has done after calling for all the records from the appellant. 6.1 In my view the first appellate authority has erred in setting aside the impugned order which granted refunds of the CENVAT credit remained unutilized in the books of the appellant when they have manufactured and exported goods. 6.2 As regards the case laws cited by both sides, since I have disposed of the appeals only on the basis of factual matrix of the case, I am not recording any opinion / observation on various issues argued and proposed by both sides. 6.3 The appeals are allowed. (Order dictated in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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