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2016 (6) TMI 1095 - AT - Central ExciseRefund claim - Rule 5 of the CENVAT Credit Rules, 2004 - Refund was rejected on the ground that the average export clearance of final products of the appellant in the preceding quarter was less than 50% of the total clearance and did not satisfy the condition in Notification No. 5/2006 (C.E.) N.T. dated 14.3.2006. - Held that:- It is clear from the notification No. 11/2002-CE (NT) dated 11.02.2002 that the requirement of showing the value of export clearances to be more than 50% is applicable only to a manufacturer/assessee who wants to file refund claim more than once in a quarter. The interpretation resorted by the authorities is to the effect that every manufacturer who files refund claim under Rule 5 has to necessarily show that his export clearances are 50% or more which is an incorrect interpretation. The refund has been denied on such incorrect interpretation of the notification. The appellants have established a case in their favour - Refund allowed - Decided in favor of assessee.
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