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Refund of Cenvat credit accumulated on export of goods — More than one refund claim filed for same quarter — Violation of condition No. 2A of appendix of Notification No. 5/2006-C.E. (N.T.) and not sustainable — Rejection of refund upheld.
Facts:
The appellants were exporting stationary items, namely, notebooks and exercise books which were exempted from duty. The appellants were availing Cenvat credit on the duty paid on inputs and accordingly filed among other applications, an application on quarterly basis for refund of the accumulated credit on account of export for an amount of Rs.69,024 for the quarter January 2007 to March 2007. The Commissioner (Appeals) upheld the order of the lower original authority and inter alia held that the second application filed by the appellants seeking refund of Rs. 69,504 was hit by condition 2(a) of Notification No. 5/2006-C.E. (N.T.) which allows for refund of Cenvat credit only in cases where claims for such refund are submitted not more than once for any quarter in a calendar year. The appellants contended that the Commissioner (Appeals) travelled beyond the scope of show-cause notice as the original authority had not rejected the refund claim on the ground of two applications being submitted for one simple quarter under the condition of 2A.
Held:
The Tribunal concurred with the order of the Commissioner (Appeals) and held that the plea for admissibility of refund was too feeble and devoid of any merits.
