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Facts:
? The respondents are 100% EOU and availing CENVAT credit on services availed by them. Being an exporter, they are not eligible for utilising CENVAT credit, however, under Rule 5 of the CENVAT Credit Rules, they filed a refund claim. Along with the refund application they submitted AR-1 and shipping bills before the adjudicating authority, who on examination granted the refund.
? Against the said refund claim, the Revenue was in appeal as the photocopy of the shipping bill and AR-1 return were not duly certified by the Customs Officer, but were attested by the respondents themselves.
? The respondent submitted that the said documents were duly certified by the Customs Officer showing that the goods had been exported by them.
Held:
It was concluded that as per the Notification, the attestation of these documents is not required and the refund claim was allowed.
