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TMI Blog2017 (9) TMI 693X X X X Extracts X X X X X X X X Extracts X X X X ..... therwise? Held that: - As there is no clarification as to whether Revenue has preferred an appeal against the earlier order, the first appellate authority, in the case in hand was correct in holding that the refund of the CENVAT credit on the inputs and input services cannot be restricted, more so if the assessee is in 100% EOU - refund allowed - appeal dismissed - decided against Revenue. - E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ure of P or P medicaments. The respondent herein avails CENVAT credit of the central excise duty paid on inputs and the input services Having exported the entire manufactured products, they filed refund claim before the authorities which was restricted by the adjudicating authority observing that the refund claim can be sanctioned only to the extent of utilisation of inputs and input services for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant authority in the appellant's own case for earlier period is accepted by the department and there is no appeal filed by the Revenue against the said Order-in-Appeal No.53/2008 (H-IV) CE dated 17.10.2008. 7. On a specific query from the Bench, DR was not able to confirm or deny whether Revenue has preferred any appeal against the Order-n- Appeal No.53/2008 (H-IV) CE dated 17.10.2008. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessee is in 100% EOU. I find that these findings of the first appellate authority are in consonance with law as laid down. 9. In view of the foregoing, I find that the impugned order is correct and legal and does not suffer from any infirmity. 10. The appeal is devoid of merit and is rejected. (Order pronounced on 31/08/2017 in open court) - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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