9911796707
TMI Blog2010 (6) TMI 748X X X X Extracts X X X X X X X X Extracts X X X X ..... der which such claim has been filed. The show cause notice further proceeded to state that the grounds mentioned by the claimant for the refund of credit has no validity as modvat credit can be used only in terms of sub-rule (12) of Rule 57F and refund if any, would be granted in terms of Rule 57F(13), subject to the procedures/conditions laid therein. The Original Adjudicating Authority rejected the refund claim on the ground that the respondents had not complied with the conditions of Rule 57F(13) of Central Excise Rules, 1944. On an appeal filed by M/s. Anjani Synthetics (respondents), Commissioner (Appeals) allowed the appeal on the ground that the Original Adjudicating Authority had travelled beyond the show cause notice, as in the sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tual process and clearance for export has not been established. It was also submitted that in Para 3 of Notification No. 29/96 there is provision to give cash refund in respect of the unutilized deemed credit if the same is not adjusted for payment of duty for any reason. From the above discussion it can be clearly seen that the respondents had not specified any provision either Rule 57F(13) or Notification No. 29/96, in support of their claim. The show cause notice specifically mentioned that if any refund has to be granted it has to be in terms of Rule 57F(13) only. Further, before the adjudicating authority, the submission that refund is admissible under Notification No. 29/96 has not been made at all and it was made for the first time b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support the Rule 57F(13), cannot be faulted with, since show cause notice had proposed considering the claim under Rule 57F(13) and gave an opportunity to the respondents to establish their claim under that Rule. In reality, show cause notice give opportunity to the respondents to make out their case under Rule 57F(13) and if the same was not applicable, they were asked to make alternative claim since show cause notice also says that claim was made without specifying any Rule. Notification No. 29/96 was mentioned before Commissioner (Appeals) but he did not consider the eligibility or otherwise of the respondents for the claim under this Notification but has allowed the appeal on the ground that Original Adjudicating Authority travelled bey ..... X X X X Extracts X X X X X X X X Extracts X X X X
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