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TMI Blog1996 (8) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... he Order-in-Appeal No. KVV-162/91 BRD, dated 6-9-1991 of the Collector of Central Excise (Appeals), Bombay setting aside the order-in-original No. 29/AC/Refund/ 91, dated 13-9-1991 of the Assistant Collector of Central Excise, Div. II, Vapi. 2. The Respondent here filed a claim for refund of Rs. 13,894.50 on the ground that though they were eligible to avail of Modvat credit at notional higher r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y because they did not avail higher notional credit for the purpose of availing Modvat benefit, they cannot claim that amount by way of refund from the duty already paid. 4. Mr. Yakunde, the ld. Advocate has submitted that initially they claimed the adjustment to that extent in their RT12 return, by permitting them to avail of the credit of notional higher rate but as there was no response, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dents do not appear to have ever requested for permitting them to avail of Credit at notionally higher rate. The refund claim does not mention that. The covering letter dated 18-5-1990 also does not indicate that the Respondents have requested to permit them to avail of differential credit at a later date. Para 2 of the said letter only mentions as a statement of fact, that in RT12 return, they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proved by several judicial pronouncements. Having missed on that count, the Respondents cannot ask for the refund to the extent of such amount from the duty paid. 8. The claim for refund is clearly misconceived and hence, cannot be accepted. The order of the Collector of Central Excise (Appeals) is thus de hors the statutory empowerment and hence, the same cannot be sustained. Refund is always i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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