Assessee eligible for refund of duty paid on inputs used in manufacture of exported goods

HIGH COURT OF KARNATAKA Commissioner of Central Excise V/s. Motherson Sumi Electric Wires N. KUMAR AND RAVI MALIMATH, JJ. CEA NOS. 27 TO 31 OF 2010 April 12, 2011 ORDER N. Kumar, J. Sri Harish, the learned counsel files power for the respondent, in all these cases. 2. These appeals are preferred by the revenue against the order of the Tribunal upholding the order of the appellate authority allowing refund of Cenvat credit in terms of Rule 5 of Cenvat Credit Rules, read with Notification 11/2002. 3. The assesses are manufacturers of PVC Insulated wires. They availed credit on ...