2009 (7) TMI 605

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....e, for the Appellant. Shri S.K. Mall, SDR, for the Respondent. [Order per: B.S.V. Murthy, Member (T)]. - The appellant is a 100% EOU engaged in the manufacture of Crabstick. The appellant was procuring Light Diesel Oil (LDO) without payment of duty under CT-3 certificate as per Notification No. 22/2003-C.E., dated 31-3-03. The facility of procurement of LDO without payment of duty under Noti....

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....mmissioner (Appeals) also observed that the rebate of duty paid on the materials used in export is allowed under Rule 18 of CER, 2002, and since the appellants had not followed the procedure, the appellants cannot claim rebate also. Hence, the appeal. 2. Learned advocate submitted in the Circular No. 799/32/2004-CX, dated 23-9-04, the Board has observed that the Cenvat credit facility has been ....

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.... was still in force, based on a circular, issue of CT-3 Certificate could not have been refused. Under these circumstances, they were compelled to obtain LDO on payment of duty. 3. We have considered the submissions made by both sides. The refund claim has been rejected on the basis of circular issued by Board. There is no dispute that Notification No. 22/03 was not in force or the appellants a....