2017 (7) TMI 675

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..... lan Laboratories India Pvt Ltd, had sought refund of Rs. 10,76,920/- being the accumulated credit on account of duty-paid inputs procured for manufacture of export product. The original authority sanctioned this refund in accordance with rule 5 of CENVAT Credit Rules, 2004. On appeal filed by Revenue, Commissioner of Central Excise (Appeals), Mumbai-II, in order-in-appeal no. US/313/RGD/2011 dated .....

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..... the exporter had itself conceded the ineligibility for refund. 3. It is pointed out by Learned Counsel that the appeal of Revenue before the first appellate authority relied entirely upon the decision of the Tribunal in re Bhushan Ltd., and it is submitted that the first appellate authority had, instead of restricting the finding to the grounds of appeal, gone on to examine the provisions of the .....

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..... regulatory framework with the specific intent of ensuring that taxes are not exported along with goods as such burden on the goods would not only render the goods non competitive in the world market but also be contrary to the practice of public policy. All that should matter in disposal of such refund claims is the veracity of the claim that tax liability on the goods/services which have been uti .....

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