9911796707
TMI Blog2003 (9) TMI 500X X X X Extracts X X X X X X X X Extracts X X X X ..... . Parelkar, JDR, for the Appellant. S/Shri V.S. Nankani and P.V. Sheth, Advocates, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The above appeals arise out of separate orders of the Commissioner of Central Excise (Appeals) Ahmedabad granting refund of duties paid by the respondents herein on diesel oil engines procured by them, together with interest. (The detail ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tside India, subject to following the provisions of Chapter X of the Central Excise Rules. They were directed to apply to the Asstt. Commissioner for the said permission which they did under cover of letter, dated 9-12-1996. As no orders were passed on their application, they procured diesel engines on payment of duty, manufactured centrifugal pump sets and exported the same and subsequently appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there was no dispute that the diesel engines were used in the manufacture of pump sets exported during the relevant period and that the respondents had substantially complied with Notification No. 47/94 read with Rule 13 of the Central Excise Rules, that they had not made any rebate claim under Rule 12(l)(b) and that since the goods had been exported under Rule 13 of the Central Excise Rules, whe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Revenue does not dispute that the diesel engines procured by the respondents were used in the manufacture of export goods. There is also no dispute that Notification 47/94 claimed by the respondents was issued in exercise powers conferred by Rule 13 of the Central Excise Rules, wherein there is no bar to availment of drawback, unlike Rule 12 of the Central Excise Rules. We further note that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te Ltd. v. CC [1992 (61) E.L.T. 352 (S.C.) that when there is substantial compliance with procedural conditions, substantive benefit cannot be denied to an assessee. We, therefore, hold that the respondents are entitled to refund. They are also entitled to interest under Sec. 11BB after the expiry of three months of the date of filing of the refund application. 4. In the result, we uphold the im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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