2007 (11) TMI 249

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....against order-in-appeal 552(HKSCE/JPR-II/2005 & 543(HKS) CE/JPR-II/2005, dated 19-10-2005 & 5-10-2005. 2. The relevant facts of the case in brief are that the respondents filed applications for refund of duty under Rule 5 of Cenvat Credit Rules, 2004 for refund of the unutilized credit. The adjudicating authority rejected the said claim. Commissioner (Appeals) allowed the claims filed by the re....

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.... to double benefit. 4. The learned Counsels on behalf of the respondents reiterate the finding of the Commissioner (Appeals). They submit that the Notification No. 11/2002-C.E. (N.T.), dated 1-3-2002 issued under Rule 5 of Cenvat Credit Rules, 2002 imposed the restriction only in respect of drawback claim or claim for rebate under Central Excise Rules, 2002. They further submit that the respond....

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.... of export goods. It is observed that the refund of duty is prohibited only where there is claim of rebate of duty under the Central Excise Rules, 2002. 7. Notification No. 11/2002-CE. (N.T.), dated 1-3-2002 issued under Rule 5 of Cenvat Credit Rules, 2002 provides a declaration in the refund claim application that no separate claim for rebate of duties in respect of excisable goods used in the....

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....not in doubt that they have not availed of any drawback of the input duty. It is the stated policy of the Govt. to promote exports and the minimum assistance the authorities below can extend is not to cause impediments in implementing clear policies of the Govt. It is no one's case that the exporter should bear the domestic levy on inputs or pass it in turn to the foreign buyer making Indian goods....