TMI Blog2007 (10) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... ]- Common issue is involved in these appeals and, therefore, both are taken up together for disposal. 2. The relevant facts, in brief, are that the appellants filed refund claims under Rule 5 of Cenvat Credit Rules,2002 on the ground that they have used duty paid fibre for the manufacture of goods, which were exported under Bond, as they were not in a position to utilize the credit of AED (T TA) levied on such fibre for discharging the duty liability on the final product cleared in the domestic area. By Notification No.11/2002-CE (NT) dated 1.3.2002, the Central Government directed to allow the refund subject to safeguard, conditions and limitations set out in the Appendix to this Notification. It has been held in the adjudication o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is justified to reject their claims as two claims filed in a month. 4. After hearing both the sides and on perusal of the records, I find that the refund claims were rejected for non-observation of the procedure laid down in the Appendix to the same Notification. It has been observed by the authorities below that the appellants have filed claims twice in a month which is contrary to the conditions, as prescribed in the said notification. It is seen that Rule 5 of the Cenvat Credit Rules provides refund of Cenvat Credit. Notification No.11/2002-CE(NT) dated 1.3.2002, as amended, prescribes the procedure for refund of Cenvat Credit as conferred by Cenvat Credit Rules, 2002. Initially, there was a dispute as to whether refund is admissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 5 to which this claim relates. The Tribunal in the case of A.G. Exports Industries Vs. Commissioner of Central Excise - 2007 (212) ELT 421 (Tribunal-Bangalore) held that so long export of goods and proper taking of Cenvat credit are not in dispute, refund claim cannot be denied for procedural lapses. 6. In view of the above discussion, the impugned orders are set aside and the matters are remanded back to the adjudicating authority to examine the claim as to whether the appellants filed any other claim under Rule 5 to which this claim relates and to pass the order in accordance with law. Needless to say the adjudicating authority shall give opportunity of personal hearing before deciding the matter. The appeals are allowed by way ..... X X X X Extracts X X X X X X X X Extracts X X X X
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