Per T.K. Jayaraman : Both these appeals have been filed against the following Orders-in-Appeal. The details of the appeals are given below:-

2. The issue involved in both these appeals is one and the same. Therefore, I am taking up both the matters together for issuing a common order.

3. Shri B.N. Gururaj, the learned Advocate, appeared on behalf of the appellants and Smt. Sudha Koka, the learned SDR, for the Revenue.

4. I heard both sides.

5. The appellants are 100% EOU. They received dutiable inputs from certain dealers for the manufacture of the finished products which are to be exported. They availed Cenvat credit on the duty paid inputs. Since 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. The lower authority rejected the refund claims on the ground that in terms of sub-rule(1) of Rule 6 of CENVAT Credit Rules, the appellants could n