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TMI Blog2011 (6) TMI 660X X X X Extracts X X X X X X X X Extracts X X X X ..... Ashok Jindal The appellants are in appeal against the impugned order wherein refund claim of deemed credit accumulated as on 31st March, 2003 remained unutilized was denied by the lower authorities. 2. The facts of the case that the appellants are the manufacturer/processor of man-made fabrics. The appellants cleared their final product for home consumption as well as for export. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit of deemed duty in respect of inputs cleared for export under bond. He further observed that the credit of deemed duty in respect of inputs cleared for export under bond cannot be refunded to the assessee as the condition and limitation specified in the Notification No. 11/2002 CE (NT) dated 01.03.2002 have not been verified by them. He also observed that the assessee has not fur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir CENVAT Credit account on 31.03.2003 as the said credit was unutilized by the appellants during the particular quarter. He further submitted that the Notification 6/2002 was rescinded with effect from 1st April, 2003, therefore, they were not entitled to utilize the credit which has been accumulated under the said Notification. Therefore, the impugned order is to be set aside and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants refund claim has been rightly rejectedd by the lower authorities. 5. Heard and considered. 6. After considering the submissions made by rival sides and perused the impugned order, we find that the refund claim has been rejected firstly on the ground that the appellant has failed to produce the evidences and secondly on the ground that they have not complied with the Notification No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he refund claim filed by them subject to verification of the records which have not been examined by the lower authorities. Therefore, the matter is sent back to the adjudicating authority to examine documents produced by the appellants in support of their refund claim and pass refund order accordingly. 7. With these observation the appeal is allowed by way of remand.The adjudic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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