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2016 (6) TMI 759 - CESTAT CHENNAI

2016 (6) TMI 759 - CESTAT CHENNAI - TMI - Disentitlment to refund of Unutilised Credit under Rule 5 of the CENVAT Credit Rules, 2004 - intermediate goods were cleared by the appellant to the EOU and such goods having undergone processing by EOU resulting in output that was exported by that EOU - Held that:- There is no doubt that Revenue has conceived that the goods cleared by the appellant were intermediate goods and were cleared to EOU. The said EOU after processing that had exported. The fini .....

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djudicating authority to calculate the appropriate amount of refund admissible as per the formula prescribed by Rule 5 of CENVAT Credit Rules, 2004 and grant the same to the appellant as expeditiously as possible. - Decided in favour of assessee - Appeal No. E/40219 and 40220/2014 - Final Order No. 40037-40038/2016 - Dated:- 6-1-2016 - D N Panda, Member (J) For the Petitioner : Mr K S Venkatagiri, Adv For the Petitioner : Mr R Subramanian, AC (AR) ORDER Per D. N. Panda The precise question of le .....

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