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2016 (6) TMI 1095 - CESTAT NEW DELHI

2016 (6) TMI 1095 - CESTAT NEW DELHI - 2016 (336) E.L.T. 658 (Tri. - Del.) - Refund claim - Rule 5 of the CENVAT Credit Rules, 2004 - Refund was rejected on the ground that the average export clearance of final products of the appellant in the preceding quarter was less than 50% of the total clearance and did not satisfy the condition in Notification No. 5/2006 (C.E.) N.T. dated 14.3.2006. - Held that:- It is clear from the notification No. 11/2002-CE (NT) dated 11.02.2002 that the requirement o .....

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ablished a case in their favour - Refund allowed - Decided in favor of assessee. - Appeal No. E/887 & 888/2007-EX [DB] - Final Order No. 53716-53717/2015 - Dated:- 30-11-2015 - SMT. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) AND SHRI B. RAVICHANDRAN, MEMBER (TECHNICAL) Shri Rahul Tangri, CA for the appellants. Shri S. Nanthuk, JCDR for the respondents ORDER PER: SULEKHA BEEVI The appellants are aggrieved by rejection of their refund claim. 2. The appellants are engaged in manufacture of Poly Propylen .....

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The learned counsel submitted that the appellants have fulfilled the conditions and that the authorities below failed to appreciate the condition stated in the notification in the correct perspective. The refund claim pertains to the period from July, 2005 to September, 2005. Though the authorities below have referred to Notification NO. 5/2006-CE (NT) dated 14.03.2006, the notification that would be applicable to the disputed period in the present case is the earlier one, i.e., Notification No. .....

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ise Rules, 2002, or the Export of Services Rules, 2005, as the case may be. 2. The claims for such refund are submitted not more than once for any quarter in a calendar year. Provided that where,- (a) the average export clearances of final products or the output services in value terms is fifty per cent or more of the total clearances of final products or output services, as the case may be, in the preceding quarter; or (b) the claim is filed by Export Oriented Unit, the claim for such refund ma .....

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