1996 (4) TMI 141

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.... order-in-appeal No. NK (1401) 785/95, dated 11-1-1996 passed by the Commissioner (Appeals), Bombay. 2.Briefly stated Assistant Commissioner (Refunds) rebate claim of Rs. 2,77,200/- for the excise duty had did not entertain the been paid through RG 23C-II as per the invoice which was construed as in-admissible for rebate. In the impugned orders Commissioner (Appeals) dismissed the appeal ....

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....al goods; that both these are account current maintained under Rule 173G for payment of duty on final products, there cannot be any discrimination. 4.Government has gone through the records of the case. RG 23A Part II account current is maintained in terms of Rule 57G of the Central Excise Rules, 1994 under Chapter V-AA. - Credit of duty paid on excisable goods used as inputs commonly known as ....

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.... in cash or by cheque." Hence, as long as the credit is utilised for payment of duty of excise on any of the final products, in the instant case chloro amino compound, the grant of rebate on the same is not debarred. CBEC's instructions vide Circular No. 21/89-CX. 6 clearly lays down that rebate could be sanctioned in cash where duties on exported goods were paid through debits in the RG 23A re....