2004 (3) TMI 180

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Appeals). Vide the said order the Commissioner (Appeals) allowed the appeal of the appellants and set aside the order-in-original whereby the refund claim of the respondents was rejected. The refund claim was filed by the respondents in respect of deemed Modvat credit on export of fabrics made by them. It was their case that consequent to introduction of the scheme of compounded levy on textile pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e 57C(13) as well as Paragraph 3 of Notification No. 29/96-Central Excise (N.T.) (which prescribes the procedure for claiming refund) and concluded that, in the case under reference, since adjustment of the deemed credit is not possible in this case due to introduction of compounded levy scheme, the refund was permissible. In his analysis of the terms "for any reason" is wide enough even to cover .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the credit must be claimed for exports made in the respective quarter of the calendar year. In this case, the exports were made on payment of duty through PLA. 4. The grounds in the Revenue appeal are totally new and were not mentioned either in the show cause notice or in the order of the adjudicating authority. Therefore the Commissioner ought to have reviewed the order of the Assistant Commi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X