2007 (9) TMI 329

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. - These are appeals by the appellant against the order of the Commissioner (Appeals) Nos. YPP/509-510/SRT/2003/1949, dated 16-7-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a)     The appellant is engaged in the manufacture of processed man made fabrics falling under Chapter 54 of Central Excise Tariff Act, 1985. The appellant has....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....., dated 1-3-1987. (d)    The Commissioner (Appeals) upheld the order of the original authority rejecting the claims. 4.  The learned advocate during the time of hearing and also in the written submission filed, made the following submissions. (i)      The appellant availed the credit of duty paid in respect of raw materials in terms of Notification ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for claim of refund under Section 11B were applicable in respect of such refunds. (v)     He claimed that only refund of "specified duty" relating to "the product specified" which is the actual duty paid shall be subject to the provisions of time limit under Section 11B. (vi)   In the present case, the refund relates to declared goods in respect of declared duty wh....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....same footings as actual credit in so far as the law and procedure regarding the taking of the credit, utilization of the same and refund of the same. There is no warrant to treat the deemed credit as anything other than the credit under Rule 57A. The appellant has preferred the refund claims in terms of Rule 57F. 7.1 I find that the appellant was exporting the final product and was availing ....