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2013 (11) TMI 1028 - AT - Central ExciseRefund under Rule 5 of the CENVAT Credit Rules, 2004 – deemed CENVAT credit on the grey fabrics - Held that:- After considerable passage of time it is not possible for the appellant to produce such document which did not belong to the appellant - The merits of this case has to be seen against such factual matrix - Once it is agreed in principle that refund as per provisions of Rule 5 of CENVAT Credit Rules, 2004 shall be granted, in situation where the goods are supplied to any manufacturer without payment of duty under provisions of Rule 19(2) of the Central Excise Rules, 2002 and Notification No. 43/2001, the concerned assessee can, at this point of time, be asked only to produce the procurement certificate countersigned by the Assistant Commissioner having jurisdiction over the person procuring the goods. Quite often it may not be possible to establish one to one correlation between the raw material supplied and the goods exported and consequently between the raw material supplied and the Shipping Bills and ARE-2s - The raw materials get used in manufacture of different products and different products are exported under different Shipping Bills - if the Assistant Commissioner having jurisdiction was not enforcing his responsibility as envisaged under Notification No. 43/2001, the assessees cannot be penalized - both the appellant and some of the persons procuring the goods were in the same jurisdiction but no effort was made to do any verification at the relevant time - the balance of refund should be granted to the appellant – Decided in favour of Assessee.
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