2017 (8) TMI 697

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ngh, Supdt (AR), for Appellant ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Appeal No.428-429-CEX/APPL/KNP/2008 dated 21/11/2008 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2. The brief facts of the case are that the respondent had filed two refund claims of Rs. 1,19,799/- and Rs. 6,275/- in respect of inputs used in manufactur....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... appellant has filed the shipping bills for the export of goods under claim for duty drawback and/or under DEPB scheme" through the Order-in-Original dated 04.09.2008. Respondent preferred appeal before Commissioner (Appeals), which was decided through the impugned Order-in-Appeal dated 21.11.2008, wherein the learned Commissioner (Appeals) has held that respondent had availed duty drawback in res....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Revenue is in appeal, before this Tribunal. 3. The main ground of revenue is that when the said Rule-5 which has allowed refund of unutilized Cenvat credit itself stipulates that no refund of unutilized Cenvat credit will be allowed if the drawback under the Customs and Central Excise Duty drawback Rules, 1995 have been allowed, it was not proper for the learned Commissioner (Appeals) to coclud....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (b) the Central Excises and Salt Act, 1944 (1 of 1944) and the rules made thereunder, [x x x] [(bb) the Finance Act, 1994 (32 of 1994), and the rules made thereunder; and] (c) these rules, a drawback may be allowed on the export of goods at such amount, or at such rates, as may be determined by the Central Government : [Provided that where any goods are produced or manu....