1994 (8) TMI 115

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..... V.P. Gulati, Member (T)]. -  This appeal is against the order of the Collector of Central Excise & Customs (Appeals), Bangalore dated 15-9-1993. Under the impugned order the appellants have been denied the benefit of the refund of duty which was paid on the inputs, which was used in the manufacture of the finished products, which were exported under Modvat Rule 57F(3). The denial of the Mod .....

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..... llocation is only for all Customs. But the relevant rules clearly indicate that while giving the drawback benefit for all Customs purposes, various other elements such as C.V. duty, excise duty suffered etc. are being taken into account and the formula arrived at an average basis for all India rates. Hence, it cannot be stated that the drawback so availed is strictly restricted to the Customs duty .....

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..... 57F(3) there is provision that in case drawback has been claimed by the appellants in respect of goods exported, the benefit of refund of the input duty will not be allowed. He pleaded in this context, it has to be seen that the input duty credit is allowed in respect of both Customs duty component in case imported goods are used as input and Central Excise duty component in case locally manufactu .....

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..... hed goods in question had been cleared from the appellants' factory for export and that after export the drawback has been allowed in respect of exported goods, based on the rates as set out in the drawback schedule. In the drawback schedule shown to us, the drawback for the export of the goods in question is for Customs Duty. We, however, take note of the fact that there is no rate of drawback pr .....

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..... st course for the authority was to refer the matter to the Drawback Directorate and to ascertain as to the basis on which the drawback rate was fixed and also whether the Central Excise duty component has been taken into reckoning while fixing the drawback rate. In view of the above we hold that the matter requires to be examined further and therefore, hold that the order of the learned appellate .....

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