9911796707
TMI Blog2015 (4) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 83,91,297/- Applicant was issued a Show Cause Notice dated 14.07.99 on the grounds that the refund claim had been filed for the clearances under AR4's dated 28.04.98 to 17.01.99 and that the claim for the period covered under AR4 Nos. 5 dated 28.04.98 to 31 dated 10.09.98 is time barred on the basis of the date of shipment as per the period specified in section 11B of Central Excise Act, 1944. Further applicants has also cleared the goods under AR4 in which they have declared that the goods have been exported without availing facility of modvat credit under Rule 57A of Central Excise Rule, 1944 and that the export is in discharge of the export obligation under Excise Duties Drawback Rules, 1971 Notification No. 29/96 CE(NT) dated 0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed credit in terms of Notification No. 29/1996-CE(NT) dated 03.09.1996 issued under Rule 57(A)2 of Central Excise Rules, 1944. Therefore, filed the refund claim under the provisions of Rule 57F(13) of the Central Excise Rules, 1944. Notification No. 29/1996-CE(NT) dated 03.09.1996 is relation to MODVAT, Deemed Credit for yarn and fibers of Chapter 51 to 56. The said Notification, provides that where for any reason adjustment of deemed credit is not possible, the manufacturer shall be allowed refund of such amount of deemed credit subject to the safeguards, conditions and limitations as may be specified by the Central Government Notification No. 29/96 CE(NT) dated 03.09.96/96 has any Notification been published in the Official Gazette by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities need to be set aside & quashed. 5. Personal hearing scheduled in this case on 26.11.2013 was attended by Shri R.K. Sharma, Advocate on behalf of the applicant who reiterated the grounds of Revision Application. 6. Government has carefully gone through the relevant case records and perused the impugned Order-in-Original and Order-in-Appeal. 7. On perusal of records, Government observes that the refund claims of unutilized cenvat credit was rejected by the original authority on the ground that as per Notification No. 29/96 CE(NT) dated 03.09.96/96, the applicant appears to have not maintained any register for deemed credit of availed in respect of exported gods and further that they were eligible for deemed credit of availed in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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