2004 (2) TMI 218

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....tice K.K. Usha, President]. - Challenge in these appeals at the instance of the assessee is against orders passed by the Commissioner (Appeals) No. 470/AKG/GGN/2003, dated 17th September, 2003 and No. 466/AKG/GGN/2003, dated 15-9-2003. Common issue that has come up for consideration is whether the Commissioner (Appeals) was justified in rejecting refund claim filed by the appellant on the ground t....

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.... The Commissioner (Appeals) held as follows : "......Rule 57F(13) provided inter alia that where any inputs are used in the final products which are cleared for export under bond, the credit of specified duty in respect of the inputs so used shall be allowed to be utilized by the manufacturer towards payment of duty of excise on any final products cleared for home consumption or for export on p....

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....the assessee that the view taken by the Commissioner is erroneous. Rule 12 provides for export of goods on payment of duty under claim for rebate. Under this situation, the exporter clears the finished goods for export on payment of duty and thereafter, claims rebate of the excise duty paid thereon. Further, the excise duty can either be paid by making cash deposit in the account current (PLA) or ....

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.... by the appellant on payment of duty from Modvat account. The appellant had not effected any clearance for export on payment of duty. As a result, according to the appellant, Modvat credit on inputs contained in the goods exported was not capable of being utilized within the meaning of Rule 57F(13) and the appellant was entitled to the refund. The appellant has satisfied all the conditions require....