9911796707
TMI Blog2017 (9) TMI 1062X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee 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 for the subsequent period. Since the issu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the refund claim of Rs. 4,53,621/- for the period July to September, 2006. Hence, both sides filed the appeals. 3. Heard both sides and perused the appeal records. 4. The ld.Consultant appearing on behalf of the assesses submits that as per the provisions of Notification No.43/2001-CE(NT) dated 26.06.2001 as amended, the law is abundantly clear in this regard that as soon as the goods are receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 identical situation, the Tribunal in the case of Western Cans P.Ltd. v. Commissioner of C.Ex., Mumbai-I [2011 (270) E.L.T. 101 (Tri.-Mumbai)] held as under:- "9. Now we will deal with the second issue w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he evidences showing that the goods supplied by them to 100% EOU have finally been exported physically. Therefore, they are entitled to rebate claim. We have seen the impugned orders, both the lower authorities have not verified the documents whether the goods supplied by the appellants to 100% EOU have finally been exported physically or not. Therefore, matter needs examination at the end of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the Tribunal as above, the matter is remanded to the adjudicating authority to decide afresh in the light of the above decision and to pass order in accordance with law. Needless to say a reasonable opportunity of hearing be granted to the appellant/assessee. All issues are kept open. Both sides are at liberty to produce evidences in their favour. Both appeals are allowed by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
