TMI Blog2008 (1) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Petitioner : L. P. Asthana For the Respondent : B. S. Suhag ORDER S. S. Kang (Vice President) Heard both sides. 2. The appellants filed this appeal against the impugned order whereby refund claim of filed by the appellants was rejected. 3. The appellants are engaged in the manufacture of stainless steel utensils and are availing benefit of CENVAT Credit in respect of inputs used in their final product. Stainless steel utensils were exempted from payment of Central Excise duty vide Notification No. 10/2003 dated 1.3.2003. The appellants made export of stainless steel utensils and filed a refund claim in respect of credit availed on inputs used in the manufacture of goods exported. A show cause notice dated 30.8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants also submitted that in reply to show cause notice they specifically produced copies of shipping bills and copies of AR E-1, packing list, Bill of lading, bank realization certificate and RG23A form. Contention is that all the documents showing export of the goods already produced before the lower authorities, therefore, finding of the Commissioner (Appeals) in the impugned order that the appellants have not produced these documents is factually incorrect and is not sustainable. The contention is also that in the show cause notice ground for rejection of refund claim was that as goods were exempted from payment of duty the appellants are not entitled for refund and on the ground that procedure is not followed. 6. Contention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CENVAT credit in respect of the input or input service so used shall be allowed to be utilized by the manufacturer or provider of output service towards payment of, (i) duty of excise on any final products cleared for home consumption or for export on payment off duty; or (ii) service tax on output service, and where for any reason such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations, as may be specified, by the Central Government, by notification: Provided that no refund of credit shall be allowed if the manufacturer or provider of output service avails of drawback allowed under the Customs and Central Excise Duties Drawback Rules, 1995 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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