2004 (6) TMI 538

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..... ondent. [Order per : S.S. Sekhon, Member (T)]. - Respondents were engaged in manufacture of excisable Man Made Fabrics and availed Modvat credit as per law, on the inputs. Since they were exporting the fabrics so manufactured, under Bond, without payment of duty, the Credit of Modvat in balance could not be utilised. They were entitled to refund of such credits, by the CCE (Appeals) as it .....

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..... filed it was found that they have been submitted to same authority as Proof of Export. 2. Hence this appeal by Revenue on the grounds - (a) Conditions of Notification 85/87-C.E. mandatory and are required to be strictly followed. (b) As per this notification, claims cannot be submitted more than once in a quarter and the assessee had filed three claims during January/March, 98 and 2 .....

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..... re to cause rejection of the refund under Rule 57F(13) by the same authority. (c) There is commercial logic and force in the finding of CCE (Appeals) that no manufacturer will discharge current liability of duty in cash, from his PLA and thereafter seek refunds of the credit amounts. When he could have as well discharged the current duty liability from the Modvat credits balance. (d) Th .....

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