2007 (9) TMI 329

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....K.J. Sanchis, JDR, for the Respondent. [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 Centr....

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....limit prescribed under Notification No. 85/87-C.E., 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 pai....

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....y incorporated that the provisions relating to the time limit 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, th....

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.... taken in respect of certain inputs. The deemed credit stands on the 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 fi....