2006 (9) TMI 47
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....ed SDR. None appeared for the respondent. 3.The relevant facts relating to appeal No. E/2495/2005 are as follows : (a) The respondent company was a manufacturer of 100% cotton grey made ups and readymade garments falling under Chapter No. 63 and 62 and was availing cenvat credit of duty paid w.e.f. 1-4-2003 on the inputs, namely, cotton yarn, processed fabrics and grey fabrics. (b) They have also procured inputs without payment of duty under the Notification No. 43/2001. (c) During the period from July to September, 2003 the party has exported goods totally valued at Rs. 1,25,53,271/- and claimed rebate attributable to the duty paid inputs valued at Rs. 13,56,082/- ....
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.... respondent company has given wrong declaration in the clearance documents that they were not claiming drawback from the Customs department. (i) The Commissioner (Appeals) have taken a view that since the Central Excise portion of the drawback amount has been debited in the Cenvat account the respondent company has not claimed drawback with the customs. He has allowed the refund on this ground. 4.The relevant facts Appeal No. E/2493/2005 are as follows (sic) : This appeal relates to refund claim of Rs. 5,27,396/- relating to the period April, 2003 to June, 2003. During this period there was a transitional provision granting credit of duty paid on inputs to the manufacturers of fabrics/garments for the period....