2004 (4) TMI 464

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....[Order per : Archana Wadhwa, Member (J)]. - After hearing Shri Hardik Modh, learned Advocate and Shri A.K. Saxena, learned J.D.R., I find that the issue involved in the present appeal is of refund claim of Rs. 1,15,403/-. As per the appellants, the said refund claim is of the duty paid on the inputs which have been used by them in the manufacture of the exported goods, cleared on bond and the re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e refund claims because they could not prove that the incidence of duty has not been passed on to the buyers as it is or by adding the same in the cost of production of these final product." 2. Accordingly, he rejected the refund claim. On an appeal against the same, the Commissioner (Appeals) observed that the appellants had filed the refund claim under Rule 173L which is not applicable and....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... be allowed refund of such amount. As such, the appellants would be entitled to the refund, if they can establish that it was not possible for them to utilise the credit for payment of duty in respect of clearances made for home consumption. The appellants have strongly contended that filing of refund claim under the wrong rule does not take away their substantive benefit otherwise available to th....