2009 (8) TMI 1071

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Central Excise (Appeals) has remitted issues as to whether the claim for refund of Rs. 42,25,734/- is to be rejected (a) for non-compliance with the conditions stipulated in Notification No. 11/2002-C.E. (N.T.), dated 1-3-2002 and (b) for availment by the appellants of drawback under the Customs and Central Excise Duties Drawback Rules, 1995 or claim for rebate of duty under the Central Excise Ru .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Customs and Central Excise Duties Drawback Rules, 1995 or claims a rebate of duty under the Central Excise Rules, 2002 in respect of such duty. The show-cause notice does not propose denial of the claim for Rs. 9,03,190/- on the ground of availment on erroneous input documents. Therefore, I agree with learned consultant for the assessees that the denial of credit of the amount of Rs. 9,03,190/- i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X