9911796707
TMI Blog2007 (9) TMI 329X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order]. - These are appeals by the appellant against the order of the Commissioner (Appeals) Nos. YPP/509-510/SRT/2003/1949, dated 16-7-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a) The appellant is engaged in the manufacture of processed man made fabrics falling under Chapter 54 of Central Excise Tariff Act, 1985. The appellant ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... E., dated 1-3-1987. (d) The Commissioner (Appeals) upheld the order of the original authority rejecting the claims. 4. The learned advocate during the time of hearing and also in the written submission filed, made the following submissions. (i) The appellant availed the credit of duty paid in respect of raw materials in terms of Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for claim of refund under Section 11B were applicable in respect of such refunds. (v) He claimed that only refund of "specified duty" relating to "the product specified" which is the actual duty paid shall be subject to the provisions of time limit under Section 11B. (vi) In the present case, the refund relates to declared goods in respect of declared duty w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same footings as actual credit in so far as the law and procedure regarding the taking of the credit, utilization of the same and refund of the same. There is no warrant to treat the deemed credit as anything other than the credit under Rule 57A. The appellant has preferred the refund claims in terms of Rule 57F. 7.1 I find that the appellant was exporting the final product and was availing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mulated due to export is liable to be refunded. The credit lying in RG-23 account accumulated arising out of exports is akin to credit in the PLA, and the time limit shall not apply. 8. In the light of the above the decision taken by the Commissioner (Appeals) in holding that the refund claims are time barred is not legally sustainable. The order of the Commissioner (Appeals) is set aside an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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