2007 (6) TMI 52

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..... ccordingly demand for refund claim - Held that department contention was not correct and allowed the credit to appellant
[Order per] - Heard both sides. 2. The issue relates to denial of Modvat credit on the goods re-exported after reprocessing. The appellant had exported certain dye intermediataries to M/s. Sandoz Barcelona, Spain after payment of duty. But the purchaser refused to take consi .....

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..... d all the formalities but holds that the appellant is not entitled to take credit suo motu According to the ld Commissioner (Appeals) the appellants ought to have filed refund claim 3 I have gone through the Rule 173M of Central Excise Rules, 1944 The rule does not speak to claim the refund and what is required to be done when the goods are returned back to the factory The same has to be informed .....

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