TMI Blog2009 (1) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... d Notification under Rule 5 of CCR 2004 specifying any safeguard, conditions and limitations subject to which the refund of credit relating to input service could be allowed – While allowing the refund tribunal held that, there is no justification to deny refund relatable to input service used for production of goods exported during the same perio, a similar refund claim for credit of input servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 5 of CCR 2004 specifying any safeguard, conditions and limitations subject to which the refund of credit relating to input service could be allowed. During the material time Notification No.11/02-C.E. (N.T.), dated 1-3-2002 issued under Rule 5 of CCR, 2002 was in force which had laid down the safeguard, conditions and limitations as regards the refund of duty relatable to inputs used i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a Granites Ltd. [2008 (12) S.T.R. 328 (Tri.-Chennai) = 2008 (228) E.L.T 492 (Tri.-Chen.)] where refund relatable to input service consumed in the production of final goods exported after the introduction of CCR, 04 and before issue of Notification No. 5/2006-C.E. (N.T.), dated 14-3-2006 under Rule 5 of CCR, 04 was held to be admissible. 3. Ld. JDR reiterates the grounds on which the lower ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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