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TMI Blog2017 (7) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. - E/856/2007-DB - A/30734/2017 - Dated:- 12-6-2017 - Mr. M.V. Ravindran, Member (Judicial) And Madhu Mohan Damodhar, Member (Technical) Shri Nagaraj Naik, Deputy Commissioner(AR) for the Appellant Shri P. Gopi, Advocate for the Respondent. [Order per: M.V. Ravindran] This appeal is filed by the Revenue against Order-in-Appeal No.11-2007 dated 31/08/2007. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding the refund of excise duty paid on the inputs consumed by the respondent and exported. The respondent is a declarant unit availing benefit of SSI exemption notification and procured the inputs on payment of duty which was utilised by them for manufacturing of go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the said appeal are on all fours with the current appeal. Like in this case, the respondent was availing notification No.8/2003 and applied for refund under Rule 5 after exports. The Hon'ble CESTAT observed in that case that the assessee should be entitled to file refund whenever inputs are used for manufacture and cleared for export under bond and followed the procedures specified by Notification No.11/2002. Notification No.11/2002 specifies that the claims for refund should be submitted not more than once in any quarter of the calendar year and refund is allowed only in those circumstances where a manufacturer is not in a position to utilise the credit of duty on inputs allowed under Rule 3 of the said rules. It is a fact that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umed them in the manufacture of final products which were ultimately exported, but are contesting the order of the lower authorities on the ground that the respondent being declarant unit could not have availed CENVAT credit. In our considered view, both the lower authorities have missed larger point inasmuch that the Government of India's stated policy is to encourage export and not to export taxes. In the case in hand, both the lower authorities have come to a correct conclusion that there being exports and other documents which are correlating to the refund claim filed by the appellant as duty paid on inputs, we do not find any reason to interfere in such reasoned order passed by the lower authorities. 6. Learned AR relied upon th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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