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TMI Blog2013 (4) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... -2000 and the appeal No. E/1172 of 2010 is filed by the assessee against the OIA No. 166/2010 (Ahd-I)CE/MM/Commr(A)/Ahd., dated 22-6-2010. 3. The relevant facts that arise for my consideration are that, during the relevant period the appellant-assessee had cleared the excisable goods falling under Chapter heading 52 of Central Excise Tariff Act, 1985 for export under bond, under various AR-4s. The assessee filed refund claim of the amounts, which according to them, was unutilised balance of the deemed credit. The adjudicating authority issued show cause notices for rejecting the said refund claims which were adjudicated and the said refund claims were rejected on the ground that appellant had no balance in the deemed credit register. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel appearing for the appellant assessee would submit that, on perusal of deemed credit register the assessee, it can be said that assessee had only availed the deemed credit but has not utilised the same. It is his submission that utilisation of credit and availment is different. He would also draw my attention to the notification and submit that unutilised credit can be claimed as refund by the assessee as per the Clause Nos. 3 & 4 of the said notification. 6. I have considered the submissions made by both sides at length and perused the record. 7. The issue involved in this case is that whether the assessee is eligible to claim the refund of amount of deemed credit available under Notification. No. 29/96-C.E. (N.T.), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ication No. 29/96 or Rule 57F(13), there cannot be double benefit to the claimant, inasmuch as, when the deemed credit is used for payment of duty, the balance of credit reduces and when the manufacturer claims the refund of accumulated credit, the duty already debited by them is not passed on to them again in the form of refund. 5.1 As regards the other ground, I find that as per Para 3 of the Notification No. 29/96 and Rule 57F(13), the manufacturer is entitled to claim refund of the unutilised deemed modvat credit which the manufacturer is not able to adjust for any reason towards payment of duty on clearance of goods for home consumption or for export on payment of duty. The finding of the adjudicating authority that the quantum o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by him for export of the goods, by an amount which is 50% of amount of actual basic duty payable. It is indicated in the said AR-4 that the balance 50% amount has been debited in the Bond. In order to appreciate the correct facts, I am reproducing the above said AR-4 No. 13 as under :- 10. I would also reproduce the deemed credit register extract, which is annexed tdf o the appeal memorandum, which is as under :- 11. It can be seen from the above reproduced register extract and AR-4, that the amount of 50% of the duty i.e. Rs. 71,383/- has been utilized by the appellant in form of deemed credit against the Entry No. 14 in the deemed credit register and the balance amount of Rs. 71,383/- has been debited by the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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