2005 (10) TMI 29

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..... is not able to utilize the credit – Tribunal has recorded that merely because the relevant quarter was not specified in the refund claim, it could not be a ground to reject the claim – refund allowed - 179 of 2005 - - - Dated:- 10-10-2005 - D.A.MEHTA and H.N.DEVANI, JJ. [ Order ].- 1. The appellant revenue has proposed the following questions : '[1] Are conditions laid down in Noti .....

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..... . The Commissioner (Appeals) has recorded the following findings of fact after appreciation of evidence on record. 1. The respondent assessee had exported the goods and was thus entitled to deemed modvat credit. 2. Under Notification No.29 of 1996, as per proviso, the manufacturer / exporter is entitled to cash refund of accumulated deemed credit when the manufacturer / exporter is not able .....

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..... objection of the adjudicating authority as to refund claim being barred by limitation on the basis of notification No.85 of 1987 has been held to be bad by Commissioner (Appeals) by recording that the refund claim could be made only when balance of accumulated deemed credit could not be availed of by the assessee because of the announcement of the compounded levy scheme for textiles. 8. It has .....

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