2001 (8) TMI 1199

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.... for the Appellant. Shri Arun Chopra, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The common question for consideration in these appeals is the eligibility to Modvat credit of the appellant of the duty paid on inputs used in the manufacture of potassium carbonate which was subsequently exported under Duty Drawback Scheme. Notices were issued to it proposing recovery....

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....ited refund of unutilised credit. 4. The Board in its Circular No. 83/2000-Cus., dated 16-10-2000, reproduced in 2000 (121) E.L.T. T43 clarified that "where only Customs portion of duties is claimed as per the All Industry Rate of Drawback, Rule 57F(14), does not come in the way of admitting refund of unutilised credit of Central Excise/Countervailing duty paid on inputs used in products e....