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TMI Blog2002 (11) TMI 728X X X X Extracts X X X X X X X X Extracts X X X X ..... r, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - On hearing both sides, it appears that the appeal itself could be disposed of at this stage. Both sides agreeing, this was done on granting prayer. 2. The applicants were manufacturing HDPE tapes, fabrics, sacks, etc. paying duty under Chapter 54. Later in terms of the Hon'ble Andhra Pradesh High Court judgment in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts in the down stream manufacture. There would also be no question of the application of the principles of unjust enrichment. The exercise will not result in grant of refund to the appellants in cash or by adjustments in PLA account, but restricted only to the question of regulation of refund claims through the excess availability of Modvat credit than what was initially admitted. The credit avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner (Appeals) narrated the facts above, cited the belief of the Commissioner which was reproduced above and held that the Assistant Commissioner having exceeded his jurisdiction, the assessee should refund the amount to the department and take equivalent credit in their Modvat account. This order is now challenged before us. 4. Mr. Patel submits that there is no bar in the law of giving r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remand and was not in a position to exercise his independent opinion, even if he was aware of the law, which permitted him to depart from the limits of the remand. Since he departed from the limits of the remand, the order now impugned before us putting him back in the limits of final remand cannot be faulted. 7. It is submitted that refund of Rs. 4,10,261/- is granted as interest. The extr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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