2009 (6) TMI 977 - HC - Central Excise

Summary

Issues involved: Interpretation of Board Circular No.701/17/2003 CX, applicability of additional duty of excise on exported goods, rebate of duty paid, and refund of credit availed on inputs for exported goods.

Interpretation of Board Circular: The appellant argued that Circular No.701/17/2003 CX does not apply to the case as it concerns a different type of duty, and cannot have retrospective effect. The issue at hand involves accumulated credit of additional duties of excise on textiles, not goods of special importance as mentioned in the Circular.

Applicability of additional duty on exported goods: It was contended that the goods exported were not subjected to the levy of additional duty of excise on textiles and textile articles, which is a crucial point in the case.

Rebate of duty paid and credit availed: The appellant had availed rebate of duty paid on exported goods, involving the same inputs for which benefits under specific rules had been allowed. This raised questions regarding the eligibility and proper utilization of such refunds.

Refund of credit on inputs for exported goods: The case involved the interpretation of Rule 5/AC(7) of the Central Excise Rules and Notification No.35/2000CE (NT) regarding the refund of credit availed on inputs when final products are cleared for export under bond.

In a similar case with analogous facts and legal issues, Central Excise Appeal No.49 of 2005 was decided by the court, providing detailed reasons for the decision. The court found that the present Appeals are covered by the same reasoning and thus dismissed all the Appeals with no order as to costs.