2005 (2) TMI 553 - AT - Central Excise

Summary

Issues involved: Refund of duty u/s Notification No. 43/2001-C.E. (N.T.) dated 26-6-2001 for inputs used in manufacture/processing of export goods.

Summary:
The appeal pertains to the refund of duty claimed by the appellants on inputs used in the manufacture of export goods, as per Notification No. 43/2001-C.E. (N.T.) dated 26-6-2001. The Commissioner (Appeals) rejected the claim citing non-registration with the Central Excise Department and non-strict compliance with Central Excise Rules, 2001.

Upon review, it was established that the duty-paid inputs were indeed used by the appellants in manufacturing export goods, which were subsequently exported. The Commissioner (Appeals) acknowledged the export evidence provided by the appellants and the quantity of inputs used. The Tribunal referenced a similar case, Kansal Knitwears v. CCE, Chandigarh, where procedural lapses did not invalidate the refund claim when actual export was proven.

Consequently, the Tribunal overturned the impugned order, ruling in favor of the appellants for the refund of the duty amount. The appellants' appeal was allowed, emphasizing the legal entitlement to duty refund under the relevant notification despite minor procedural lapses.