2007 (10) TMI 233

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....AED (T&TA) levied on such fibre for discharging the duty liability on the final product cleared in the domestic area. By Notification No.11/2002-CE (NT) dated 1.3.2002, the Central Government directed to allow the refund subject to safeguard, conditions and limitations set out in the Appendix to this Notification. It has been held in the adjudication order that the appellants failed to fulfill the condition of proviso to Clause-2 of the Appendix to the said Notification and, therefore, the refund claims were rejected. 3. The ld. Advocate on behalf of the appellant submits that they have fulfilled the conditions of Rule 5 of the Cenvat Credit Rules, 2004. He further submits that the Appendix of the said Notification provides procedure of ....

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....ntrary to the conditions, as prescribed in the said notification. It is seen that Rule 5 of the Cenvat Credit Rules provides refund of Cenvat Credit. Notification No.11/2002-CE(NT) dated 1.3.2002, as amended, prescribes the procedure for refund of Cenvat Credit as conferred by Cenvat Credit Rules, 2002. Initially, there was a dispute as to whether refund is admissible on Additional Excise Duty (T&TA) on exports. This Tribunal in the case of Commissioner of Central Excise vs. Rohtak vs. Indo Dane Textile Industries reported in 2007 (213) ELT 117 (Tribunal-Delhi) settled the issue in favour of the assessee. It has been held that the assessee was not debarred for claiming refund of such additional excise duty under Rule 5 of Cenvat Credit Rule....