2011 (5) TMI 338

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..... mmissioner(Appeals), Revenue has filed the present appeal. The respondents have made a request for adjournment. However, we find that the order can be passed even in their absence. Accordingly, we have heard the ld.SDR Shri J.S. Negi and have gone through the impugned order passed by Commissioner(Appeals).   2. As per facts on record, the respondents are engaged in manufacture of Polypropyle .....

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..... filing one consolidated refund claim for each quarter, as required in terms of Rule 5, the appellants have filed separate refund claims in respect of input credit and input service credit.   3. On appeal against above order, the Commissioner(Appeals), took note of the Tribunal s decision in the case of CCE Jaipur Vs. Bhilwara Spinners Ltd. 2008 (226) ELT 222 (Tri-Del), wherein identical fact .....

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..... n that in this case, respondents are getting the refund of the excise duty which they paid on the raw material used in the manufacture of exported goods. Under the advance licence scheme, the respondents are entitled to get the duty free material. The said duty free material may be replenished towards home consumption and set off is available to the respondent as Cenvat credit for payment of duty .....

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..... on the said issue are not being assailed by Revenue, inasmuch as we find that there is no ground to the above effect. The challenge in the present appeal is to Commissioner(Appeals) s finding for allowing refund claim of credit in terms of Rule 5, on the ground of availing of the benefit Notification No.93/2004-Cus, amounts to double benefit to the assessee. However, we find that the appellate au .....

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..... e of written submissions, inasmuch as the entire order of Commissioner(Appeals) is in their favour. However, their claim of interest made in the said written submissions cannot be entertained at this stage, as the same was not the subject matter of the orders passed by the lower authorities. They are free to make a separate claim to that effect before the lower authorities.  
Case laws, D .....

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