2009 (2) TMI 581 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai, under the direction of Shri A.K. Srivastava, reviewed the case of an appellant who failed to claim a refund of deemed credit of Rs. 1,61,222. The Commissioner (Appeals) had previously rejected the refund claim, and upon further examination, the Tribunal concurred with the Commissioner's decision. The appellant exported goods through merchant-exporters and did not follow proper procedures or provide evidence that duty drawback was not being claimed. The failure to make a declaration at the time of clearance of the goods led to the rejection of the refund claim. The Tribunal upheld the Commissioner's order and dismissed the appeal. The case was disposed of based on available records and the arguments presented by the learned JDR. The Tribunal emphasized the importance of proper documentation and adherence to procedures in claiming refunds. The decision was pronounced in court by the presiding judge.