2008 (11) TMI 505

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.... the Appellant. Shri Sameer Chitkara, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The appellant is an independent textile processor. By a Notification No. 29/1996-Central Excise (N.T.), Central Government allowed deemed credit for independent textile processors on the basis of duty paid yarn and fibers which were used for production of un-processed fibers used as i....

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.... up before the tribunal and on 12-1-2005 [2005 (191) E.L.T. 309 (Tri. - Mumbai)], the appeal filed by the appellant was allowed holding that credit can be taken subsequently. On 21-11-2006, another order was passed holding that appellants were entitled to cash refund of Modvat credit for exported goods. The refund claim has once again been rejected as time barred as well as on the ground of unjust....

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.... in accordance with the rules made, or notification issued, under the Act. He also submits that all the goods have been exported and therefore they are eligible for the refund. 3. We find that this Tribunal has already held that the appellants are eligible for deemed credit and they are also eligible for refund. However, the doctrine of unjust enrichment is not applicable in respect of exp....