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2016 (10) TMI 275 - HC - Central ExciseMode and manner of refund - whether the rebate claims of the assessee(s) were to be allowed in cash or sanctioned by way of re-credit - manufacture and export of cotton yarn and woven fabrics, both for domestic market as well as for export - by Notification No.30/2004-CE, the assessee(s) were granted total exemption from payment of duty on the products manufactured by them subject to the condition that no credit is taken on the inputs consumed in the manufacture of the final product - assessee(s) had not availed Cenvat Credit on the inputs use. Held that:- it may be noticed that the Central Board of Excise and Customs (for short ‘Board’) has issued Circular No.687 dated 03.01.2003 wherein it has been clarified that the duty paid through the actual credit or deemed credit account on the goods exported must be refunded in cash. In view of the exposition of law, it is evidently clear that the circular issued by the Board cannot be assailed by the petitioner herein. Further, there can be no dispute that in terms of the said circular, there was no discretion vested with the sanctioning authority to give the refund of the duty on goods exported through credit accounts, rather the duty paid through actual credit or deemed credit account on the goods exported has to be refunded only in cash. - Decided against the Revenue
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