9911796707
TMI Blog2007 (11) TMI 249X X X X Extracts X X X X X X X X Extracts X X X X ..... PR-II/2005 & 543(HKS) CE/JPR-II/2005, dated 19-10-2005 & 5-10-2005. 2. The relevant facts of the case in brief are that the respondents filed applications for refund of duty under Rule 5 of Cenvat Credit Rules, 2004 for refund of the unutilized credit. The adjudicating authority rejected the said claim. Commissioner (Appeals) allowed the claims filed by the respondent. Hence, Revenue filed this a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unsels on behalf of the respondents reiterate the finding of the Commissioner (Appeals). They submit that the Notification No. 11/2002-C.E. (N.T.), dated 1-3-2002 issued under Rule 5 of Cenvat Credit Rules, 2002 imposed the restriction only in respect of drawback claim or claim for rebate under Central Excise Rules, 2002. They further submit that the respondents procured the duty free raw material ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fund of duty is prohibited only where there is claim of rebate of duty under the Central Excise Rules, 2002. 7. Notification No. 11/2002-CE. (N.T.), dated 1-3-2002 issued under Rule 5 of Cenvat Credit Rules, 2002 provides a declaration in the refund claim application that no separate claim for rebate of duties in respect of excisable goods used in the manufacture of the goods covered by this appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rawback of the input duty. It is the stated policy of the Govt. to promote exports and the minimum assistance the authorities below can extend is not to cause impediments in implementing clear policies of the Govt. It is no one's case that the exporter should bear the domestic levy on inputs or pass it in turn to the foreign buyer making Indian goods dearer in the foreign market. In the facts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... get the duty free material. The said duty free material may be replenished towards home consumption and set off is available to the respondent as Cenvat credit for payment of duty on final product which were ultimately cleared in home consumption with payment of duty. Therefore, I do not find any merit in the submission of the learned Authorized Representative (DR). So, there is no reason to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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