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TMI Blog2009 (7) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... ll, SDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - The appellant is a 100% EOU engaged in the manufacture of Crabstick. The appellant was procuring Light Diesel Oil (LDO) without payment of duty under CT-3 certificate as per Notification No. 22/2003-C.E., dated 31-3-03. The facility of procurement of LDO without payment of duty under Notification No. 22/2003-C.E., dated 31-3-0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the rebate of duty paid on the materials used in export is allowed under Rule 18 of CER, 2002, and since the appellants had not followed the procedure, the appellants cannot claim rebate also. Hence, the appeal. 2. Learned advocate submitted in the Circular No. 799/32/2004-CX, dated 23-9-04, the Board has observed that the Cenvat credit facility has been extended to 100% EOU and therefore they c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue of CT-3 Certificate could not have been refused. Under these circumstances, they were compelled to obtain LDO on payment of duty. 3. We have considered the submissions made by both sides. The refund claim has been rejected on the basis of circular issued by Board. There is no dispute that Notification No. 22/03 was not in force or the appellants are not eligible. Board's circular cannot ov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2003 and because of refusal to issue CT-3 certificate, they had to pay the duty which they were not liable to pay. Under these circumstances, the duty paid becomes excess duty and consequently the purchaser become eligible to claim the duly subject to the claim having been filed within time and unjust enrichment not being made applicable. Since the goods manufactured have been exported, unjust en ..... X X X X Extracts X X X X X X X X Extracts X X X X
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