9911796707
TMI Blog1999 (6) TMI 88X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal filed by the Revenue is whether the amount of duty on the raw material which could not be utilised towards payment of duty on finished goods under Notification No. 225/86 is to be refunded in cash to the respondents M/s. Kanara Wood Plywood Indus. 2. The Respondents, under their letter dated 15-3-1999, have requested to decide the matter on merits. Shri Udhoji, learned DR, submitted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the situation; that beneficiary legislation should be read in a meaningful manner of broad parameters knowing the prime purpose behind the legislation. They have finally submitted that set off provided by Central Excise Rules did not prohibit cash refund to the beneficiary. 4. We have considered the submissions of both the sides. The Notification No. 225/86 is extracted below :- Specifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Tariff Act, 1975 (51 of 1975), as the case may be, already paid on the goods of the description specified in the corresponding entry in column (3) of the said Table (such goods being hereinafter referred to as inputs ) used in or in relation to the manufacture of the final products and falling under such Chapter, heading No. or sub-heading No. of the said Schedule as is specified in the corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 54 or 55 Polyester staple fibre and tow, including tops, and polyester filament yarn." A perusal of the notification clearly reveals that it provided the exemption from payment of duty in respect of the specified final products equivalent to the amount of duty paid on specified raw material used in relation to the manufacture of such final goods. The benefit of notification is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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