TMI Blog2017 (9) TMI 1049X X X X Extracts X X X X X X X X Extracts X X X X ..... in the manufacture of finished goods which were ultimately exported resulting into accumulation of the Cenvat Credit on which the appellant claimed cash refund as per Rule 5 of CCR, 2004 - It is not the intentions that there should be one-to-one relationship between the inputs and the finished goods in claiming cash refund of the credit, accumulated due to export - the appellant’s are eligible to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were not used in a particular month, for the manufacture of exported goods, but used in the subsequent months, the cash refund for that particular month was denied, to the Appellant involving a total amount of ₹ 13,61,459/-, which also included the credit availed on sugar cess . Aggrieved by the said rejection of the refund claim, the appellant filed an appeal before the Ld Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he credit accumulated due to export of the goods for the entire period of March 2009 to Sept. 2009, ought to have allowed to them. As far as credit on Sugar cess is concerned, the Ld Advocate for the appellant fairly submits that the credit on the same is not admissible, accordingly, they are not entitled to cash refund of the same. 4. Ld AR For the Revenue reiterated the findings of the Ld C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, but the credit could not be utilised for payment of duty for home consumption. It is not the intentions that there should be one-to-one relationship between the inputs and the finished goods in claiming cash refund of the credit, accumulated due to export. Thus, the appellant s are eligible to the cash refund of the accumulated credit, except the amount of credit availed on sugar cess , includ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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