2005 (9) TMI 161

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....peal for denial of refund claim under Rule 57F of the Central Excise Rules, 1944 for accumulated deemed Modvat credit for Rs. 1,58,793/- which remains in balance in their deemed credit register during the course of the exports under bond during the quarter October 98 to December 98. 3. The Commissioner of Central Excise & Customs (Appeals), Surat, by his impugned order denied the refund claim f....

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....e assessee could not utilize the credit of the duty during the said quarter. The observation of the Commissioner (Appeals) that the appellants could have utilised the Modvat credit accumulated in the duty credit register, but the clearances for home consumption or for export instead of paying duty from PLA is not at all reasonable and satisfactory. In the circumstances of the case, it is obvious t....