TaxTMI 
TaxTMI 
2015 (10) TMI 1368
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....ged in the manufacture of yarns, man made fabric and cotton fabrics falling under Chapter 52, 54 & 55 of CETA, 1985. The appellant filed refund claim of Rs. 1,11,220/- consequent to the dropping of demand on sizing of yarn by order-in-original No. H/Addl/7 to 19/2000 dated 28/7/2000. The said duty was paid under protest on sizing of yarn, captively used in the manufacture of Interlining cloth, which was exported. The refund claim was rejected by then Asstt. Commissioner vide order-in-original No. H/165/2000 dated 4/12/2000 on the ground that the appellant had not produced any evidence to establish that the incidence of duty has not been passed on directly or indirectly to any other person. Aggrieved by the said order the appellant filed app....
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.... the earlier Tribunal's order, appellant produced all the documents showing that incidence of duty paid on sizing of the yarn was not passed on to any other person. Without prejudice, he also submits that refund sought for in respect of duty paid on sizing of yarn and sized yarn was further used in the manufacture of fabric which undisputedly exported, therefore refund is otherwise payable in terms of Rule 18. He submits that in spite of refund of the duty paid on the material used in the export of the goods in terms of proviso to subsection (2) of Section 11B, therefore even if it is not proved whether incidence of duty has been passed on or otherwise refund is admissible without going into such facts as the provisions of unjust enrich....
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....issioner's (Appeals), the fact is undisputed that duty was paid on sizing of yarn and such sized yarn used in the manufacture of fabric which has been exported. The refund of duty either paid on the exported goods or on the material used in the manufacture of exported goods is covered under Rule 18 of Central Excise Rules, 2002 which is reproduced below: Rebate of duty Rule 18 - Where any goods are exported, the Central Government may, by notification, grant rebate of duty paid on such excisable goods or duty paid on materials used in the manufacture or processing of such goods and the rebate shall be subject to such conditions or limitations, if any, and fulfillment of such procedure, as may be specified in the notification. From the....
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....b-section as amended by the said Act and the same shall be dealt with in accordance with the provisions of sub-section (2) substituted by that Act; Provided further that the limitation of one year shall not apply where any duty and interest, if any, paid on such duty has been paid under protest. (2) If, on receipt of any such application, the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise is satisfied that the whole or any part of the duty of excise and interest, if any, paid on such duty paid by the applicant is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund: Provided that the amount of duty of excise and interest, if any, paid on such duty as de....