9911796707
TMI Blog2011 (5) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... is not provided by the respondent refund to be rejected - further excess amount sanctioned by the authority is without authority and base - matter remanded back for fresh consideration. - E/1036-1042/2010 - - - Dated:- 3-5-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. Shri Jigar Shah, Adv. for the Assessee; Shri I. Ahmed, SDR for the Revenue. Per: Mrs. Archana Wadhwa: After ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der bond and not under claim of rebate, the assessee is not entitled to refund of MODVAT Credit in terms of provisions of Rule 57CC of Central Excise Rules, 1944. Second ground on which the appeal was filed was that the Assistant Commissioner has no powers to allow re-crediting the amount in question. 3. The Commissioner(Appeals) vide his impugned order has held that there is no provision deny ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icating authority has sanctioned the excess amount of refund than the claimed by the assessee. He, accordingly, disposed off the appeals of the Revenue. For better appreciation, we reproduce the relevant paragraph from the impugned order of the Commissioner(Appeals). 9. .It is pertinent to note that the notification is emphasizing the use of inputs and input services in the export goods or out ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ms of those inputs or input services which are utilized in the goods exported during the relevant quarter or month. Since this information is not provided by the respondent, I allow the Revenue s appeal. 10. Further, on perusal of Chart at Page 1, I find that the adjudicating authority has sanctioned excess amount of refund than what has been claimed by the respondent, which is beyond authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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