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TMI Blog2007 (12) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... raiyan, Member (T) [Order Per: Mr. M. Veeraiyan, Member (T)].-1. This is an appeal against the order of the Commissioner (Appeals) No.5/2005(Ahd-I) dt.17.1.05. 2. Heard both sides. 3. The relevant facts, in brief, are as follows: a) The appellant is a textile processing unit, undertaking processes like bleaching, dyeing and finishing on grey fabrics. The appellant was clearing the goods to the domestic market and as well as for export. b) They became eligible for deemed credit in terms of Notification No.29/96 (NT), dt.3.9.96. The compounded levy scheme was introduced w.e.f. 16.12.98. As a result, they had accumulated deemed credit totaling Rs.1.68 crores which could not be utilized during the period from 16.12.98 in vi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra 3 of Notification No.29/96 as well as under Rule 57F of the Central Excise Rules. He submits that the appellant have not claimed any drawback or rebate for the export made during Sept.,96 to 15.12.98; they have not preferred the refund claim immediately after introduction of compounded levy scheme on 16.12.98 as they were not sure as to whether provision relating to refund of un-utilized credit shall be applicable in respect of deemed credit. Though the Commissioner (Appeals)'s order dt.13.3.03 is in their favour, they were not able to utilize the credit as no duty was payable on the fabrics from 1.3.03. Therefore, he submits that they should be allowed the refund. 4.2 He also submits that they are not in a position to produce d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t no Modvat facility has been availed for the goods being exported. Only w.e.f. Feb.,03, on the basis of Kelkar Committee, the procedure of self-declaration regarding non-availment of cenvat facility was made sufficient for claiming the drawback from the Customs department. Therefore, the jurisdictional Central Excise officers would be aware of the fact relating to both sanction of rebate as well as drawback claim in respect of a manufacturing unit. 4.5 He also relies upon the decision of the Tribunal in case of Balkrishna Textile Mills Vs. CCE Ahmedabad vide Order No.M/154/WZB/Ah'bad/06 dt.21.11.06 in Appeal No.2710/2000 and also the judgement in the case of Gauri Plasticulture (P) Ltd. Vs. CCE Indore - 2006 (202) ELT 199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... handling the rebate claim and the Customs authorities in the port/ICD through which the export takes place. We are conscious that nearly after 10 years not only the assessee but also Excise department as well as Customs Department will be handicapped in laying hands on the old records. 7.1 We notice that the Commissioner (Appeals) vide order dt.13.3.03 is in favour of the appellant and no appeal has been filed against the said order. Therefore, the order has to be given effect to. The only method by which the effect can be given is by way of cash refund. The appellant claims to have produced documents like Chartered Accountant's certificate, balance sheet, Director's affidavit to substantiate that they have not claimed drawback. It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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