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2011 (3) TMI 1108 - AT - Central ExciseRefund claim - Refund of Rs.94,860/- denied on the ground for non-production of ARE-1s - Held that:- As find that goods cleared from their(assessee) factory premises under the relevant ARE-1s were exported and accepted by the departmental authorities at the merchant exporter’s place. Hence, Commissioner (Appeals), order to the extent of directing the lower authorities to grant the refund of Rs.94,860/- is correct and does not require any interference - Decided in favour of assessee. As regards the refund of Rs.49,510/- of the cenvat credit on the input services - Held that:- Provisions of Rule 5 of the CCR read with Notification No.5/2006 as amended makes it very clear that there is no requirement for co-relation between the inputs used and the goods exported - If that be so, the question of restricting the refund claim to the extent of input services used / consumed during the month / quarter seems to be mis-placed - At the same time, find that as per the condition No.5 of the Notification No.5/2006, the calculation which has been worked out by the Commissioner(Appeals) in the impugned order, if is correct, then the refund is liable to be sanctioned to the respondent/assessee - Decided in favour of assessee.
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