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TMI Blog2016 (7) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... ds Pvt. Ltd. was holding Duty Free Import Authorization (DFIA) and got the same invalidated by the Joint Director General of Foreign Trade in favor of the appellant for procurement of Aluminium Metalized BOPP film. Based on the said invalidated DFIA, the appellant had obtained advance authorization for deemed exports. The appellant manufactured and supplied the BOPP film to the said customer without payment of duty during the period 16-08-2007 to 18-10-2007 under the belief that the duty on the BOPP Film thus cleared is not required to be paid in view of Notification No.44/2001-CE dated 26-06-2001. Subsequently, on being pointed out by the officers of the department that the appellant is not entitled to clear without payment of duty, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against invalidated DFIA and moreover, the procedure prescribed under the said Notification also has not been complied with. Aggrieved by the above order-in-Appeal, the appellant is preferring this appeal. 4. We have considered the submissions made by both sides. 5. The moot point for consideration is whether the appellants fall within the beneficial umbrella of notification 44/2001-CE(NT) dated 26-06-2001 so as to be eligible for refund. 6. For better appreciation of the issue at hand it would be worthwhile to reproduce relevant portion of the said notification. " In exercise of the power conferred by of sub-rule (3) read with sub-rule(2) of Rule 19 of the Central Excise (No.2) Rules, 2001, the Central Board of Excise and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e following finding of the original adjudicating authority clearly explains why the appellant is ineligible for benefit under either 44/2001 or 43/2001. " The Board has specified two notifications under sub-rule (3) read with sub-rule (2) of Rule 19 ibid, Accordingly, the ultimate exporter shall follow the procedure prescribed under nay of the two Notification Nos. 43/2001-CE(NT) dated 26-06-2001 as amended and 44/2001-CE(NT) dated 26-06-2001 as amended issued under sub-rule (3) read with sub-rule (2) of Rule 19 ibid. As Notification No. 44/2001 does not cover DFIA Scheme, the; ultimate exporter ie. M/S Ravi Foods Pvt.Ltd could have followed the procedure as prescribed under Notification No. 43/2001. However, no such procedure was followe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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