2003 (11) TMI 242

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er noting the stipulation of Rule 57F(ii) of the Central Excise Rules, 1944 that refund of balance in credit would be eligible even of Additional Excise Duty (T&TA), since they have exported large quantities of yarn in export than clearances for home consumption on debits of that duty and balances in accounts cannot be utilised. 2. (a) The grounds taken by Revenue are reiterated by the ld. DR, th....