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2015 (10) TMI 1204 - CESTAT AHMEDABAD

2015 (10) TMI 1204 - CESTAT AHMEDABAD - TMI - Denial of refund claim - Unutilized CENVAT Credit - Notification No. 5/2006-CE (NT) dated 14.03.2006 - Held that:- during the personal hearing on 17.03.2011, the representative of the appellant explained in detail on the export and other issues. The appellant after the personal hearing by letter dated 05.05.2011 replied the enquiries made by the Commissioner (Appeals) during the personal hearing. The Show Cause Notices were issued on the basis of the .....

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nts in proper manner and also provide the copy of the investigation report as referred in the Show Cause Notice, to the appellants. - Matter remanded back - Decided in favour of assessee. - Appeal No : E/885-887/2011 - Order No. A/ 10771-10773/2015 - Dated:- 5-6-2015 - Mr. P.K. Das, J. For Appellant : Shri Willingdon Christian, Advocate For Respondent :Shri Jitendra Nair, Authorised Representative Per: P.K. Das These appeals are arising out of a common order and therefore, all are taken up toget .....

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jected the refund claims on the ground that the appellant failed to fulfill the Condition No. 4 of the notification. 3. The Learned Advocate submits that the findings of the Commissioner (Appeals) is contrary to the decision of the Tribunal in the case of Navbharat Industries vs Commissioner of Central Excise, Thane-I 2006 (199) E.L.T. 148 (Tri.-Mumbai). He further submits that the appellant demonstrated before the lower authorities by producing evidences of non-utilization credit and thereafter .....

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ation No. 5/2006-CE (NT) (supra) is reproduced below:- The refund is allowed only in those circumstances where a manufacturer or provider of output service is not in a position to utilize the input credit or input service credit allowed under rule 3 of the said rules against goods exported during the quarter or month to which the claim relates (hereinafter referred to as the given period ). 6. The Commissioner (Appeals) observed that the appellants failed to produce the evidence that they were n .....

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