2003 (12) TMI 526

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.... Advocate, for the Respondent. [Order]. - The refund claim of Rs. 5,24,345/- was sanctioned to the respondents under Rule 57F(13) of the Central Excise Rules 1944, whereas under the same order, the claim for Rs. 88,602/- was rejected. The learned Commissioner (Appeals), set aside the order denying the claim for Rs. 88,602/-. 2. In the instant appeal, it has been pleaded that, out of ....

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....or as the case may be, on the inputs as such if such inputs are permitted to be cleared under Rule 57F of the said rules. Hence, the second proviso in Notification No. 24/95-C.E. (N.T.) very much emphasizes the intention of the Government, not to part with the duty collected under the head of the Additional Duties of Excise (T & TA). 4. It is also pleaded that, as per Rule 57F(13), the ref....

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....ayment of such duty on final product by debit from the A & TA account is not possible for the reason that finished goods are not subjected to the duty under T & TA Act, there can not be any question of even permitting taking of the said credit. In other words, it is for the respondents to demonstrate that if the finished goods were to be cleared for home consumption, the duty under T & TA was perm....