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TMI Blog1991 (9) TMI 191X X X X Extracts X X X X X X X X Extracts X X X X ..... e mischief and ambit of Rule 57F(3) for the purpose of grant of refund to the respondent, who has exported Instant Coffee packed in OTS Cans. The Department assailed the impugned order on this ground. 3. Shri Sashidharan, the learned Counsel for the respondent, submitted that in respect of the grant of refund there is absolutely no difference envisaged under law as to whether the duty liability is discharged either through PLA or RG 23A Part II and referred to Rule 57F(3) and also to the Notification issued thereunder. He further submitted that it is not disputed by the Department that the respondent is only an exporting unit and has not cleared any goods for home consumption and also the further fact that refund has been claimed only in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e said Trade Notice that rebate could be sanctioned in Cash where duties on exported goods were paid through debit in RG 23A Part II maintained under Modvat Scheme. When the respondent has been permitted to avail the MODVAT credit and when refund is sought for in terms of Rule 57F(3) read with Notification issued thereunder, the same cannot be denied on the ground that the same should be restricted only in respect of duty paid by debit in PLA. We do not find any warrant for such a construction in Rule 57F(3) nor in the Notification issued thereunder. We, therefore, do not find any merit in the appeal and the same is therefore, dismissed. 5. [Assent per : V.P. Gulati, Member (T)]. - The learned appellant-Collector is aggrieved against t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be lost to that extent. It is observed that the original authority allowed the refund to the respondent for major portion of the claim under Rule 57P(3) and denied the benefit only in respect of that amount which was paid as duty by the suppliers of OTS Cans to the respondent through their RG 23A Part II register. The plea of the appellant-Collector is that the suppliers of the Cans were functioning under DEEC Scheme under which they were under obligation to export the Cans manufactured out of the duty free material imported and since the Cans exported had to be related to the duty free material imported for the purpose the question of any credit in RG 23A Part II being taken in regard to the same would not arise and the question of p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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