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M/s RSWM Ltd. Versus CCE, Jaipur-II

2017 (5) TMI 945 - CESTAT NEW DELHI

Refund claim - amount of duty paid on inputs used in the manufacture of goods i.e. yarn exported under a letter of undertaking - rejection on the ground that goods exported are not related to the quarter or the month of the refund claim filed by the .....

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e case of M/s. Reliance Chemotex Industries Ltd. Versus C.C.E. Jaipur-II [2015 (6) TMI 1015 - CESTAT NEW DELHI], where it was held that refund cannot be rejected on the ground that goods exported are not related to the quarter or the month of the ref .....

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DRs - for the respondent ORDER Per Ashok K. Arya : M/s RSWM Ltd. has filed this appeal against Order-in-Appeal No. 79/2011 dated 15.3.2011 passed by the Commissioner (Appeals), Jaipur-II. 2 (i) The brief facts are that the appellant is engaged in the .....

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of duty paid on inputs used in the manufacture of goods i.e. yarn exported by them under a letter of undertaking (UT-I) during the month of July 2008 to September, 2008. (ii) Revenue s reason for rejection of refund is that the goods were exported i .....

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No. 5/2006-CE(NT) dated 14.3.2006, as the export relates to future period i.e. October, 2008 and not to the quarter or the month for which claim has been filed. 3. With above background of facts, heard, ld. Counsels Shri Vijiay Khongal for the appel .....

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g the refund. The only objection from the Revenue in granting refund is that the goods exported are not related to the quarter or the month of the refund claim filed by the appellant. 4.1 The appellant has also submitted that date of export of goods .....

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referred to the Tribunal s decisions in the cases of Reliance Chemotex Industries Ltd. Vs. CCE, Jaipur-II - 2016 (42) STR 105 (Tri.-Del.) and Quality BPO Service Pvt. Ltd. Vs. CST, Ahmedabad - 2016 (39) STR 230 (Tr.). The Tribunal in the case of Rel .....

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2007. In other cases the vessel carrying the export goods left during July, 2007-September, 2007 period. Since the refund claim has been filed on 5-5-2008, the same, in respect of all these export consignments, is within the prescribed limitation pe .....

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