TMI Blog2008 (7) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... ed cannot be utilized by the manufacturer for clearing the final products in DTA - held that except in the case of export of goods, in no other case refund of credit is permissible under the rules in cash/cheque – appeal dismissed - E/302/2006-MAS - 744/2008 - Dated:- 22-7-2008 - Shri P. Karthikeyan, Member (T) Shri R. Srinivasan, Consultant, for the Appellant. Shri V.V. Hariharan, JCDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original authority to quantify the dues in terms of the orders in appeal passed by the Commissioner (Appeals) in 2005. 2. In the appeal filed before the Tribunal, it is submitted that the orders-in-appeal which dealt with the interest due to the assessee had been pending before the Tribunal. The denial of CENVAT credit balance is also challenged on the ground that Rule 5 of the CCR provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld. Consultant submits that the appeals which were pending before the Tribunal against the Orders-in-Appeal of the Commissioner No. 101 102/05 (M-I) dt. 24-10-05 were decided by the Tribunal vide Final Orders No. 627 628/08 dated 27-6-08, thus finally settling the dispute as to the appellants' entitlement to interest for the delayed return of a pre-deposit amount and delayed sanction of a reba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used in the final products which are cleared for export under bond or letter of undertaking, as the case may be, or used in the intermediate products cleared for export, the CENVAT Credit in respect of the inputs so used shall be allowed to be utilized by the manufacturer and where for any reason such adjustment is not possible, the manufacturer shall he allowed refund of such amount." From the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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