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P.KARTHIKEYAN
Manoj Handloom – Appellant
Versus
Commissioner of Central Excise, Chennai – Respondent
Per P. Karthikeyan : 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 account of exports was governed by the Notification issued by the government under Rule 5 of CCR. Notification No. 11/2002-CE (NT) dt. 1.3.02 issued under Rule 5 of CCR had prescribed, inter alia, the following conditions in clauses (4)
''4. The manufacturer submits an application in Form A annexed to this notification to the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, in whose jurisdiction the factory from which the goods are exported is situated, along with the Bill of Lading or Shipping Bill or Export Application duly certified
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