1994 (6) TMI 24

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....27-7-1993 passed by Collector of Central Excise (Appeals), Bombay. The case relates to two claims of refund amounting to Rs. 17,77,901/- being Central Excise duty credit under Rule 57A available against inputs used in the manufacture of goods exported under bond as per Notification No. 85/87-C.E., dated 1-3-1987 issued under sub-rule (3) of Rule 57F of Central Excise Rules, 1944 (i.e. MODVAT Rules....

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....2A has been framed for grant of rebate of duty on excisable goods used in the manufacture of goods which are exported shows Section 37(2)(xvi) ibid is very wide; that Section 37(2)(xvi)(a) & (b) extends only for the grant of credit of duties paid on excisable inputs in the context of the Modvat rules; that Rule 57F deals with the contingency where such adjustment of credit towards payment of duty ....

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.... rebate and refund are synonymous, as seems to be the endeavour of the learned advocate. As held in the Order-in-Revision No. 4/94, dated 18-1-1994 :- "4. Government power of revision is restricted to cases which are of the nature referred to in the first proviso to Section 35B(1). The said proviso to Section 35B ibid clause (b) reads as follows :- "(b) a rebate of duty of excise on goods export....

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....e satisfaction of certain conditions and limitations. As observed by the Tribunal in case of M/s. Ajanta Chemical Industries, New Delhi v. Collector of Central Excise, Bombay-I - 1984 (18) E.L.T. 367 (T). "All these authorities make it clear that a rebate invariably has reference to a basic or gross amount. In one sense a rebate is a reduction from this amount. In another sense it is a repayment a....