2008 (7) TMI 247

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.... Respondent. [Order]. - Following the exemption on textile fibres from Additional Excise Duty (AED) (Textile and Textile Articles) with effect from 9-7-2004 vide Notification No. 31/04-C.E., the appellants became eligible for refund of the PLA balance under the head AED (T&TA) and Rs. 77,010/- in the CENVAT Credit Account on the crucial date. The lower authorities denied the balance in the CENV....

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....d of unused balance in the CENVAT account which could not be utilized by the assessee "for any reason". 2. Ld. JCDR submits that, as regards the claim for PLA balance, the appellants could not have any grievance as the impugned order had remanded the issue for appropriating the amounts due from the PLA balance ordered to be refunded. As regards the claim for balance of CENVAT credit at the time....

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.... I have carefully considered the submissions made by both sides. The issue involved is refund of balance in PLA and the CENVAT accounts under head (T&TA). The final product textile fibres manufactured by the assessee was exempted from AED (T&TA) on 9-7-04. Now that the entitlement of the appellant to the interest has been settled by this Tribunal vide its final order dated 27-6-08 (supra), the PLA....

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.... provision, there is no ambiguity that refund is authorized in respect of credit relating to the inputs used in the final products which are cleared for export under bond and the CENVAT credit in respect of the inputs so used cannot be utilized by the manufacturer for clearing the final products in the DTA and where for any reason such adjustment is not possible. In the Purvi Fabrics & Texturise (....