9911796707
TMI Blog2004 (2) TMI 218X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee is against orders passed by the Commissioner (Appeals) No. 470/AKG/GGN/2003, dated 17th September, 2003 and No. 466/AKG/GGN/2003, dated 15-9-2003. Common issue that has come up for consideration is whether the Commissioner (Appeals) was justified in rejecting refund claim filed by the appellant on the ground that they had not fulfilled the condition of Rule 57F(13) of the Central Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nter alia that where any inputs are used in the final products which are cleared for export under bond, the credit of specified duty in respect of the inputs so used shall be allowed to be utilized by the manufacturer towards payment of duty of excise on any final products cleared for home consumption or for export on payment of duty and where for any reason such adjustment is not possible the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... des for export of goods on payment of duty under claim for rebate. Under this situation, the exporter clears the finished goods for export on payment of duty and thereafter, claims rebate of the excise duty paid thereon. Further, the excise duty can either be paid by making cash deposit in the account current (PLA) or by debiting in the RG23A Part II register (Modvat credit register). Appellant fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... effected any clearance for export on payment of duty. As a result, according to the appellant, Modvat credit on inputs contained in the goods exported was not capable of being utilized within the meaning of Rule 57F(13) and the appellant was entitled to the refund. The appellant has satisfied all the conditions required under Rule 57F(13), namely, that the goods must be exported under bond; credit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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