TMI Blog2017 (9) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... any event, it is required to be verified from the records of the export of the goods - the matter is remanded to the adjudicating authority to decide afresh - appeal allowed by way of remand. - Appeal Nos. E/219/10 & E/58/12 - ORDER NO.FO/A/77364-77365/2017 - Dated:- 14-9-2017 - Shri P.K.Choudhary, Member(Judicial) Shri M.K.Guha Neogi, Consultant for the Appellant/Assessee Shri S.Mukhopadhyay, Supdt.(AR) for the Revenue ORDER Per Shri P.K.Choudhary. Appeal No.E/219/10 has been filed by the assessee against the order of denial of refund claim under Rule 5 of Cenvat Credit Rules, 2004 and Appeal No.E/58/12 has been filed by the Revenue against the order of the Commissioner(Appeals) allowing the assessee s appeal f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g to the Revenue, the assessee had not exported the OTS Cans themselves and therefore, they are not entitled to refund under Rule 5 of Cenvat Credit Rules. I find that there is no dispute that the assessee manufactured and cleared OTS cans under the cover of ARE-3 and the Bond furnished by the fruit pulp manufacturers for export of goods. Rule 5 of Cenvat Credit Rules, 2004 allowed refund of Cenvat Credit, where the input or input service is used in the manufacture of final product which is cleared for export under Bond. In the present case the OTS cans were cleared under Bond to the fruit pulp manufacturers, who, in turn exported the goods. In any event, it is required to be verified from the records of the export of the goods. In such id ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating authority to verify from the evidences produced by the appellants whether the goods supplied by the appellants to 100% EOU were exported physically by EOU or not. It is made clear that if it is established that the goods supplied by the appellants have been physically exported by the 100% EOU, the adjudicating authority shall allow the refund claim of the appellants. With these observations, impugned order is set aside. Appeal is allowed by way of remand. It is pertinent to mention that the adjudicating authority shall decide the issue within 45 days of the receipt of this order after giving an opportunity to the appellants to present their case. 6. In view of the above discussion, and the decision of the Tribunal as above, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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