2005 (10) TMI 396

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Agarwal, JDR, for the Respondent. [Order]. -  In this appeal the appellants are aggrieved by the rejection of their refund claim by the authorities. 2. The relevant facts of the case are that the appellants are manufacturer of Polyster Chips, Polyster films, Polyster Filament Yarn. The appellants cleared Polyster Film (T.F.-12 Grade) from their factory on payment of appropriate....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ount of refund claim and rejected the refund claim on the sole ground that, when the goods were cleared second time, the duty liability is not discharged by the appellants as the goods have been removed under Bond. On an appeal the Commissioner (Appeals) upheld the adjudication order. 3. Learned Advocate for the appellants submits that the Commissioner (Appeals) was wrong in dismissing the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d D.R. submits that the appellants are not eligible for refund as they have not discharged the duty from PLA/RG23AA Part II and the clearances under Bond is a clearance under Special Scheme, which is to be considered as removal of goods on payment of nil rate of duty. 5. Heard both sides at length, considered their submissions and perused the record. It is not in dispute that the goods wer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fund of the duty 'Payable' after reprocessing is contemplated and does not contemplate a situation involving actual payment of duty. This has been held by this Tribunal in the case of Metazinc (I) Ltd. - 1991 (53) E.L.T. 402 (T). This Tribunal in its order in the case of LML Ltd. (supra) has held that "the goods returned after reprocessing, exported under Bond, refund is admissible since the goods....