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TMI Blog2012 (12) TMI 552X X X X Extracts X X X X X X X X Extracts X X X X ..... und rejected – Held that:- There is no requirement of fixing the RSP on the goods for export - as the readymade garment has not been notified under Section 4A of the Central Excise Act, there is no requirement for fixing the RSP on the readymade garments which were exported therefore, provisions of Notification No.20/2001-CE are not applicable - rejecting a part of the refund claim by taking into consideration the provisions of Notification No. 20/2001-CE, is not sustainable - E/2033 to 2035/04 - A/629-622/12/EB/C-II - Dated:- 29-5-2012 - S S Kang And Sahab Singh, JJ. Appellant Rep by: Mrs Padmawati Patil, Adv. Respondent Rep by: Shri S R Bhatti, SY. Commissioner (AR)(SIC) Per: Shri S S Kang: Appellants filed the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions, the applicant filed refund claims. 4. A show-cause notice was issued to the appellant denying part of the refund in view of the provisions of Notification No. 20/2001-CE (NT) dated 30.4.2001. The appellant challenged the order whereby the part refund was rejected. 5. The contention of the appellant is that the provisions of Notification No.20/2001 are not applicable in the facts of the present case. The contention of the appellant is that the Readymade Garments exported without affixing Retail Sale Price (RSP) and there is no requirement under Rule 30 of Standards of Weights and Measure Act, 1976 to fix retail sale price on each retail pack meant for export. It is also submitted that even if under provisions of Section 4A of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rice (MRP). Hence, the adjudication order rejecting the refund is rightly passed. 7. We find that the Revenue want to deny a part of the refund claim in view of the provisions of Notification No. 20/2001-CE. For ready reference, the provisions of said Notification are reproduced below: - "Notification No. 20/2001-Central Excise (N.T.) In exercise of the powers conferred by sub-section (2) of section 3 of the Central Excise Act, 194 (1 of 1944), and in supersession of the notification of the Government of India in the Ministry of Finance (department of Revenue), No. 8/2001-Central Excise (N.T.), dated the 1st March, 2001 [G.S.R. 142 (E), dated the 1st March 2001], except as respects things done or omitted to be done before superses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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