9911796707
TMI Blog2003 (9) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... f Colour T.V. sets was allowed. The present appeals seek refund of the credits which have been reversed on the ground that such credits were rightly taken under the excise law which does not require any reversal. The lower authorities have rejected the refund claims. 2. Shri T. Vishwanathan, the learned Advocate for the appellants fairly concedes that against the exports made by the appellants, duty benefit has been taken under the customs Notification No. 203/92-Cus., dated 19-5-1992. He also concedes that Clause v(a) of the said notification prescribes a condition that no input duty credit should be taken while availing customs duty exemption. It is, however, his case that this requirement is under the customs law, whereas refund is bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ince large number of manufacturers/exporters have availed of double benefit, they were granted a general amnesty from duty demand and penal action under customs law, subject to such exporters/manufacturers reversing the input duty credit. In the instant case, what the appellants have done is in line with the amnesty scheme and there is no question of granting any refund of the input duty credit reversed by them. He also cites the decision of the Tribunal in the following case in support of his arguments :- T I Ltd. v. CCE, Calcutta -II - 2001 (136) E.L.T. 744 (Tri. - Kolkata) 4. After hearing both sides and perusal of case records including the case laws cited by both sides, we find that Notification No. 203/92-Cus., dated 19-5-92 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s initiated against them in one case but keeping in view the reversal of the credit, the action has been dropped. They themselves have also brought it to our notice that in the remaining four cases, the customs authorities have not initiated any such action and we presume that such non-action is on account of the fact that the appellants have already reversed the input duty credit. 6. In view of the foregoing, we are of the view that the refund applications filed by the appellants seeking refund of the Modvat credit reversed in respect of goods exported under advance licence scheme are totally misconceived and the same have been rightly rejected by the lower authorities. We also note in passing that grant of double benefit in the form of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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