2008 (6) TMI 155

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.... against the order dated 14-11-2007 passed by the Customs, Excise & Service Tax Appellate Tribunal, CESTAT' for short), South Zonal bench, Bangalore, in Appeal No. CUSTOMS/226 & 227/2007, questioning the correctness of the order by framing substantial question No. 6 in the memorandum of appeal and urging various grounds in support of the same, requested this Court to answer the said question of la....

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....ssigned in applying Rule 6 is not only erroneous but bad in law and therefore requested answer the question in favour of the Revenue. 3. With reference to the above said grounds urged in this appeal, we have carefully examined the same to find out as to whether the aforesaid substantial question of law would arise or not for our consideration in this Appeal. The CESTAT, having regard to the undis....

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....tilize the goods as inputs for manufacture of 100% export. The case on hand is the precise case wherein the respondent has availed the Cenvat credit facility. They were not in a position to utilize the credit, they applied for refund of the Cenvat credit availed by them. The reason is that all their products were exported and there was no domestic clearance. Therefore, in terms of Rule 5 of the Ru....