2004 (3) TMI 213

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..... ate of 20% ad valorem on some consignments which were exported. These payments were from Modvat account (RG 23A). The rate adopted was incorrect because under Notification No. 6/94, dated 1-3-94, the effective rate of duty had been fixed at 10%. The appellant was paying duty at the correct lower rate on goods which were cleared for home consumption. Subsequently, the appellant obtained rebate of t .....

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..... s device, the appellant has managed to obtain a higher amount of Modvat credit as cash rebate than is actually due on the quantity of export. The Revenue, however, has not shown that the amount of rebate obtained by the appellant was more than the duty payable on the exported goods as well as the inputs used in production of export goods. 4. We are inclined to accept the appellant's claim. Rule .....

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..... case, the Joint Secretary Revision is the appropriate appellate authority, inasmuch as matters arising from rebate claim are not appealable to the CEGAT. We are not accepting this objection. Show cause notice proceeded on the basis that excess Modvat credit had been utilised. The impugned orders are also proceeding to recover Modvat credit and not excess rebate paid. Therefore, the appellant is ri .....

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