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TMI Blog1999 (7) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellant exported two consignments of synthetic organic dyes and claimed, as provided in the second proviso to Rule 57F(3), refund of excise duty paid on inputs, and taken as Modvat Credit, used in the manufacture of these dyes. The Assistant Collector, whose order has been confirmed by the Collector (Appeals), rejected the claim on the ground that appellant had been claimed and paid drawback ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported goods, if the manufacturer "avails of drawback allowed under the Customs and Central Excise Duty (Drawback) Rule, 1971, or claims rebate of duty under Rule 12A, in respect of such duty". Therefore, it is only if the drawback availed of by the manufacturer is of the Central Excise paid on the inputs used in the manufacture of exported goods that credit would not be available. The reason is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... k at such rates as government may determine. The proviso to sub-rule (1) of Rule 3 prescribes inter alia that where duty paid has been taken as credit under any provision of the Customs Act or Central Excise and Salt Act or the Rules, drawback permissible on the goods shall be reduced taking into account the extent of credit taken. The drawback determined under Section 75 and these rules therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so will act to bar such refund. This reasoning of the Collector (Appeals) does not take into account these facts. The Collector has not dealt with the appellant's claim that all the drawback on synthetic organic dyes is on the customs duty and therefore does not take into account Central Excise duty payable on any input used in the manufacture. If the drawback is allocable to the basic customs dut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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