Document Fragment View

Matching Fragments

Sir, I/We have exported, the final products or output services during the Quarter and am/are claiming the refund of CENVAT Credit in terms of Rule 5 of the CENVAT Credit Rules, 2004 as per the details below : 

S.                       Description                               Amount in
No.                                                                  Rs.

1. Total value of the goods cleared for export and exported during the quarter.

2. Export turnover of the services determined in terms of Clause D of sub-rule (1) of rule 5.

3. Total CENVAT Credit taken on inputs and input services during the quarter.

4. Amount reversed in terms of sub-rule (5C) of rule 3

5. Net CENVAT Credit = (3) - (4)

6. Total value of all goods cleared during the 10 E/85566,85982,87186/2016,85260,85642/2017 quarter including exempted goods, dutiable goods and goods for export.

7. Export turnover of services and value of all other services, provided during the said quarter.

(c) The value of the export turnover of services and total turnover of services mentioned at S. No. 2 and 7 in the table in Form A
(i) Is correct as per the books of account and relevant records of M/s ______
(ii) Is in accordance with the provisions of rule 5 of the CENVAT Credit Rules, 2004. 
 Dat    d d m m y y y y                                Auditor
e
4.3    Arguing for revenue learned authorized representative has
relied upon decisions of various authorities laid lot of emphasis on the phrase "shall submit not more than one claim of refund under this rule for every quarter" used in clause 2 (a) of the notification referred above, to argue that appellant was barred from filing more than one refund claim in terms of the said notification. However we find appellant has not submitted more than one refund claim in any quarter, as is evident from the table 2. From the reading of clause 2, it is evident that the term quarter has been used qua the exports made and not the CENVAT Credit taken. Hence we do not agree with the submissions made by the revenue that appellants have filed more than one refund claim for any quarter.