TMI Blog2016 (11) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... , drawback or claim of refund under UT-1, therefore when the goods have been exported under UT-1 irrespective of the fact that other consignments were cleared under rebate or drawback, refund under Rule 5 in respect of goods cleared UT-1 cannot be denied. I find that the adjudicating authority has not correctly quantified the amount of refund on the input used in the goods exported under UT-1. Therefore the matter needs to be remanded to the adjudicating authority for correct quantification of the refund amount - appeal disposed off - matter on remand. - E/848/2011 - A/86938/16/SMB - Dated:- 1-3-2016 - Shri Ramesh Nair, Member (Judicial) Shri Sunil Agarwal, Advocate for Appellant Shri Sanjay Hasija, Supdt. (A.R) for respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l, Ld. Counsel for the appellant submits that the adjudicating authority sanctioned the claim of only ₹ 4,22,558/- out of their claim of ₹ 13,37,072/-. He submits that the claim under Rule 5 was sanctioned only on the export clearances, which were made under UT-1 and no drawback or rebate claim was claimed on such export. He submits the condition of Rule 5 is that the export goods on which the refund under Rule 5 is claimed, rebate or drawback should not be claimed simultaneously. Though, the rebate and drawback was claimed but it is on different consignments, refund under Rule 5 was not claimed on such export clearances, therefore the adjudicating authority has rightly sanctioned the claim. 4. On the other hand, Shri Sanja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of goods cleared UT-1 cannot be denied. I find that the adjudicating authority has not correctly quantified the amount of refund on the input used in the goods exported under UT-1. Therefore the matter needs to be remanded to the adjudicating authority for correct quantification of the refund amount. I, therefore set aside the impugned order and remand the matter to the original adjudicating authority. Needless to say that, the appellant shall be allowed to produce necessary documents by which the correct quantification can be arrived at. The adjudicating authority shall complete the de novo adjudication within a period of 2 months from the date of receipt of this order. The appeal is disposed of by way of remand in the above term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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