Revisional jurisdiction over Modvat refund claims rejected where unutilised export credit fell outside Section 35EE remedy.

A revision application under Section 35EE of the Central Excise Act, 1944 was found not maintainable where the claimant sought refund of unutilised Modvat credit arising from exports under bond. The Government treated the request as a refund claim for input credit under the Modvat scheme, not a matter falling within the revisional forum invoked. It applied its prior view that such refund claims do not attract revisional jurisdiction under Section 35EE read with the first proviso to Section 35B(1), because the relief sought lies outside the scope of that remedy.

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Issues: Whether a revision application under Section 35EE of the Central Excise Act, 1944 was maintainable in relation to a claim for refund of unutilised Modvat credit arising from export under bond.

Analysis: The application concerned refund of unutilised input credit under the Modvat scheme and not a claim falling within the revisionary forum invoked. The Government applied its earlier view that such refund claims do not attract revisional jurisdiction under Section 35EE of the Central Excise Act, 1944 read with the first proviso to Section 35B(1) of that Act, and that the relief sought was outside the scope of that remedy.

Conclusion: The revision application was held to be not maintainable.

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