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2013 (11) TMI 1386 - CESTAT NEW DELHIRejection of refund claim – Cash refund on accumulated cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 r.w Notification no.05/2006-CE (NT) – Attested shipping bills required to be submitted – Held that:- The ground of which the refund claim has been rejected is not correct as the condition of notification is that ‘copies of relevant shipping bill of export duly certified by the Customs Officers to the effect that the goods have been exported’ must be produced - what is required to be produced is the copies of the shipping bills containing certification by the Customs Officers regarding export of the goods which is on the EP copy of the shipping bill - If the EP copies of the shipping bills have been mis-placed, the photocopies of the original EP copies duly attested by the exporter can also be produced, as it contains the certification by the Customs officers certifying the export of the goods – relying upon COMMISSIONER OF C. EX., JAIPUR-I Versus UNIMAX GRANITES (P) LTD. [2010 (10) TMI 570 - CESTAT, NEW DELHI] – order set aside – Decided in favour of assessee.
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