9911796707
TMI Blog2011 (9) TMI 926X X X X Extracts X X X X X X X X Extracts X X X X ..... r. 2. Briefly stating the facts of the cases are that the applicant is engaged in the manufacture of manmade yarn falling under Chapter 55 of the Central Excise Tariff Act, 1985. They have filed rebate claim under Rule 18 of Central Excise Rules, 2002 in respect of duty paid on goods from Cenvat account exported through AREs-1 and simultaneously claimed duty drawback under Duty Drawback Rules, 1995. The original authority observed that rebate claims did not appear to be admissible as they had claimed duty drawback also simultaneously. 2.1 Therefore, show cause notices were issued to the applicant asking them to show cause as to why amount of rebate claim should not be rejected on the ground that they have claimed drawback under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued to give credit in the Cenvat credit account, which has also been rejected by the Appellate authority on the ground that [Sic.] 4.2 The Commissioner (Appeals) in the earlier Order-in-Appeal No. 289-291(DK)CE/JPR-II/09 dated 25/27-3-2009 after agreeing with the observation of original authority, allowed the claim by way of re-credit in Cenvat account. However in the impugned order, it is observed by the Appellate authority that while rejecting the request for cash refund of rebate amount, passing observation was made that granting credit in Cenvat credit account by the adjudicatory authority in Cenvat and this observation is not a judgment and only a passing observation, which should not be treated as an order. 4.3 The applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l No. 289-290(DK)CE/JPR-II/09 dated 25/27-3-2009, after agreeing with the observations of original authority, allowed the claim by way of re-credit in Cenvat account that in the impugned Order-in-Appeal, it is observed by the Appellate authority that while rejecting the request for cash refund of rebate amount, passing observation was made that granting credit in Cenvat credit account by the Adjudicating authority is correct and this observation is not a judgment and only a passing observation which should not be treated as an order. 8. Government observes that it is undisputed fact that the applicant paid duty on the goods exported under claim of rebate under Rule 18 of Central Excise Rules, 2002. At the same time, they claimed drawb ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
