9911796707
TMI Blog2000 (4) TMI 820X X X X Extracts X X X X X X X X Extracts X X X X ..... . B. Nair : The Revenue is in appeal against the order-in-appeal No. 76 (KDT) CE/JPR-I/99 dated 4.8.99 of the Commissioner of Customs Central Excise (Appeals), Jaipur. The issue related to refund of modvat credit under Rule 57F(4)/57F(13) of the Central Excise Act 1944in respect of credit earned on the raw materials used in the manufacture of export goods. The respondents had manufactured bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the respondents has submitted that the Revenue's appeal is directly contrary to the instructions of the Board. The Board's instructions which had been quoted in page 2of order-in-appeal clearly states that it applied to the credit searned before 1.3.97 and these instructions were issued on12.12.97. Therefore, it is clear that the Board considered that the refunds are payable without t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of refund would be of that period. This is the position clarified by the Board also in its clarificatory letter dated 12.12.97. Therefore, we are of the view that there is no justification for denying the refund to the respondents or in asking them to reverse the credit earned on purchase of inputs during a subsequent period. The impugned order being in conformity with the instructions of the Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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