2009 (8) TMI 1071

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....pal, JDR, for the Respondent. ORDER Vide the impugned order, the Commissioner of Central Excise (Appeals) has remitted issues as to whether the claim for refund of Rs. 42,25,734/- is to be rejected (a) for non-compliance with the conditions stipulated in Notification No. 11/2002-C.E. (N.T.), dated 1-3-2002 and (b) for availment by the appellants of drawback under the Customs and Central Exci....

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.... and (b) refund of duty cannot be allowed if the manufacturer avails drawback under the Customs and Central Excise Duties Drawback Rules, 1995 or claims a rebate of duty under the Central Excise Rules, 2002 in respect of such duty. The show-cause notice does not propose denial of the claim for Rs. 9,03,190/- on the ground of availment on erroneous input documents. Therefore, I agree with learned c....