2005 (1) TMI 446

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....i R.K. Chandan, JDR, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. -  The Asst. Commissioner, Central Excise, Chembur Division, Mumbai-II, rejected the refund claim of Rs. 3,79,729/- filed by the appellant and on appeal, the Commissioner of Customs & Central Excise (Appeals), Mumbai, has confirmed the same. Hence this appeal by the assessee. 2. M/s. USV Ltd. are e....

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.... duty reversed on inputs used for export should be refunded to the assessees in case the credit of duty is not required to be reversed. 6. The contentions of the appellant are that - (a)       The condition of Notification 203/92-Cus., shall apply when the applicants have the benefit of the said notification. The said notification provides for duty free imp....

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....arious letters issued by Jt. Director General of Foreign Trade, Mumbai. 8. The appellants have reversed the credit on the desire to comply with the benefit of Value Based Advance Licence Scheme. The appellants have also exported the goods and obtained a licence. However, they abandoned the desire to avail the benefit under the scheme and surrendered the licence so granted, which has been s....