9911796707
TMI Blog2023 (11) TMI 676X X X X Extracts X X X X X X X X Extracts X X X X ..... materials used for manufacture of finished goods, which were subsequently exported - HELD THAT:- The very same issue has been considered by the Department in the Order-in-Original where it was held that the credit of duty paid on the inputs under Notification No.22/2023 CE dated 52/2003 CUS (to the extent of CVD) indigenously procured and imported respectively lying in stock at the time of de-b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and raw materials / consumables without payment of duty under Notification No.52/2003-Cus. dt. 31.03.2003 for the manufacture of finished products. The appellant vide letter dt. 05.04.2011 obtained permission for exit from the EOU status and remitted applicable duty on imported/indigenously procured capital goods and finished and semi-finished goods held as stock as on the date of de-bonding (as o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 remanded the matter to the adjudicating authority to reconsider the refund claim. 3. Thereafter vide order dt. 10.5.2013, the refund sanctioning authority sanctioned Rs.55,64,436/- by way of cash. The department filed an appeal against such sanction of refund by cash to the appellant contending that the credit availed is not eligible. 4. The above appeal was allowed by the Commissioner ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant is not eligible for refund by way of cash cannot be sustained. He prayed that the appeal may be allowed. 7. Ld. A.R Shri M. Ambe supported the findings in the impugned order. 8. Heard both sides and perused the records carefully. 9. From the narration of facts as above, it can be seen that the department has filed appeal against sanction of refund by cash alleging that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 CE dated 52/2003 CUS (to the extent of CVD) indigenously procured and imported respectively lying in stock at the time of de-bonding, availed by M/s.Kadri Wovens amounting to Rs.55,64,436/- is allowable under Rule 3 (1) (i), (vii) and (via) of CCR and is in order. 10. It can be seen from the above paragraphs that the department has accepted that the appellant is eligible for the credit. W ..... X X X X Extracts X X X X X X X X Extracts X X X X
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