1999 (11) TMI 669

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....adivelu, DR, for the Respondent. [Order]. - In this appeal, appellants have made two alternative prayers. In the first place, they are aggrieved by rejection of the refund claim. This claim was on the basis that the inputs received on payment of duty from M/s. Tamil Nadu Petro Products Ltd., Madras were used in the manufacture of Detergent Powder and this final product was then exported by a....

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....Appeals) in his Order-in-Appeal No. 367/97 (M-I), dt. 11-12-1997. A perusal thereof shows that the same was not at all considered in the said order, and merely on the basis of a decision regarding time bar of the refund claim, their appeal was dismissed without considering the alternative plea. This was explained by Shri K. Paremeswaran, ld. Advocate for appellants today. 2. Ld. DR reitera....

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....s case. There is no dispute that the delay was involved in issuing such a certificate. After all, delay involved in the proceedings leading to the demand of this differential duty was beyond the control of the present appellants. Therefore, while the ld. Advocate chose not to press their first plea regarding refund, he had submitted that alternative plea of Modvat credit should have been considere....