TMI Blog2008 (12) TMI 184X X X X Extracts X X X X X X X X Extracts X X X X ..... objections. - E/784/2006 - 1481/2008 - Dated:- 23-12-2008 - Shri P. Karthikeyan, Member (T) Shri M. Masilamani, Consultant, for the Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order].- M/s. Manoj Handlooms, Chennai cleared cotton fabrics without payment of duty against CT-3 certificates to an EOU. The clearances had taken place during the year 2003. The appellants claimed refund of the Cenvat credit accumulated on account of clearances to the EOU on 11-8-05. The impugned order sustained denial of claim for refund of credit accumulated in the Cenvat account of the appellants in terms of Rule 5 of the Cenvat Credit Rules, 2004. In the impugned order, the Commissioner found that refund of credit accumulated on ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 11/02-C.E. (NT.). 2. The appellants have denied that they are required to furnish proof of export to earn the refund claimed. They had furnished documents evidencing clearances to the EOU in the form of related ARE-3s. During the hearing, ld. consultant representing the appellants submitted that the sole ground on which the impugned refund claims were proposed to be disallowed was that the appellants had not submitted proof to establish that the credit amount had accumulated on account of inputs used in the manufacture of finished goods exported under bond or under letter of undertaking. The impugned order was passed on grounds extraneous to the SCN. The same, therefore, deserved to be set aside. The ld. consultant also r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... barred by limitation prescribed under Section 11B of the Act. 4. I have carefully considered the rival submissions and the facts of the case. The appellants had claimed refund of Rs. 1,00,817.31 being the accumulated input credit on account of their clearing the final goods without payment of duty to an EOU. Clearances to an EOU have to be treated as export and refund of Un-utilized credit allowed to the assessee as per the decision of the Tribunal in Shilpa Copper Wire Industries (supra) cited by the ld. consultant for the appellants. Various other decisions relied upon by the ld. consultant are relevant to decide the dispute as none of them dealt with the requirement of the claimant satisfying the authorities the fact of export of fi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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