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Gajanan Engineering Works Versus Commissioner of Customs, Mumbai

100% EOU - refund claims - denial on account of non-availability of details as to the quantum of inputs used for manufacture of inputs during the month - Held that: - the first appellate authority has ventured into hair splitting the reports given by the Superintendent on verification of the refund claims by recording that the Superintendent has not reported the verification report about the quantum of inputs used for manufacture of exported goods remain unutilized in the hand of manufacturer - .....

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L/2010 dated 27.07.2010 and BC/16/M-III/2012-13 dated 24.04.2012. 2. The relevant facts that arise for consideration is the appellant is 100% EOU and engaged in manufacturing of radiators and parts. Appellant filed refund claims in pursuance of Rule 5 of Cenvat Credit Rules, 2004 read with Notification No.5/2006-CE (NT) dated 14.03.2006. The said refund claims were filed with the Jurisdictional Assistant / Deputy Commissioner as the case may be. The Jurisdictional Asst./Dy Commissioner after asc .....

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law reversed the decision of the adjudicating authority and held that refund cannot be sanctioned due to non-availability of details as to the quantum of inputs used for manufacture of inputs during the month on the basis of condition No.5 of the Appendix to the notification No.5/2006 (NT). Hence these appeals. 3. Learned Counsel appearing for the appellant draws my attention to the clause of Notification No.5/2006 (NT) and submit that they had specifically filed the entire refund claims as per .....

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cation and submit that the said clause required justification in confirmation of usage of inputs or input service in the manufacture of final products during the period in question. It is his submission that the Superintendent of Central Excise who verified the said refund claims have only done so without considering the actual usage of inputs for the goods exported. He would submit that the Superintendent has filed a report stating that in respect of consolidated CENVAT credit and did not recor .....

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