1998 (10) TMI 254 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal and set aside the lower orders. The Assistant Commissioner was directed to consider the claim on merits after hearing the assessee. The case involved a dispute regarding the admissibility of a refund claim for accumulated Modvat credit on inputs used in exported goods under the DEEC Scheme. The Tribunal held that the responsibility to prevent double benefits rests with Import Trade Control Authorities, not Central Excise Authorities.