TMI Blog2007 (6) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... e and allowed refund - Appeal No. E/1883/2006 - Final Order No. A/920/2007-WZB/C-IV/(SMB) - Dated:- 11-6-2007 - [Order per] - This appeal, is directed against Order-in-Appeal No. CEX/AKD/76/APL/NSK/06, dated 27-3-2006. 2. None appears on behalf of the respondents despite notice since the issue is in a narrow compass the same is taken up for disposal in the absence of any representation fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Considered the submissions made by the ld. SDR and perused the records. It is undisputed that the respondent had exported the consignment cleared from his factory through the merchant exporter. It is also not disputed that the respondents had utilized input for the manufacture of the finished goods which were cleared for export. It is on record that the respondents had filed the refund claim as pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is seen that the respondents were clearly indicating that the amount of Cenvat credit lying in balance with them, cannot be utilized by them. 5. The ld. Commissioner (Appeals) after considering the facts as enumerated above, has held as under :- "Further, the appellant has not directly exported the impugned goods; the goods were exported through a third party, namely, M/s. Haldex India L ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rchant exporters, the manufacturer would be entitled to the refund. Thus, I hold that export of the impugned goods through third party is not a bar against the appellant's getting the refund of the Cenvat Credit on inputs used in the manufacture of the export goods". The above-reproduced findings clearly indicate that there was substantial compliance of the procedures as laid down by Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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