2004 (1) TMI 218

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.... Scheme. On completion of exports, they filed refund claim with the jurisdictional Central Excise Deputy Commissioner, in terms of procedure contained in Rule 57F(13) of the Central Excise Rules, 1944, read with Notification No. 85/87-C.E., dated 1-3-87. 3. The claim was rejected citing the following grounds. (1)        The respondents have taken deemed credit, both in the deemed credit register as well as in the RG 23A and as a result it has not been possible to ascertain accurately whether the deemed credit accumulated with respect of the relevant AR 4s had been utilised by the respondents or not. (2)        T.N. No. 84/98, dated 16-9-98, stipulates requirement....

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....(13) is violated. In fact from the portion of the order extracted in Para 4 above, there is an indirect admission, that all the conditions contained in Rule 57F(13) are fulfilled. Hence the rejection of the claim was correctly held by the learned Commissioner (Appeals) as not sustainable. 7. Nevertheless, I would like to deal with the issues relating to deemed credit register and shipping bills. So far deemed credit register is concerned, the controversy regarding opening and closing balance is unwarranted. The deemed credit on fabrics accrues only at the point of clearance of the fabrics from the factory, unlike the credit in other schemes, where credit is taken at the point of receipt of inputs in the factory. The separate register for....