TMI Blog2000 (10) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants had filed two refund claims on 17-7-1997 under Rule 57F(13) being the claim for unutilised Modvat credit taken on inputs used in the manufacture of final product viz. 4-Hydroxy Coumarin which was exported on 17-2-1997 and 26-3-1997. The claims were denied on the ground that as per the Modvat rules, the claim should be filed not more than once for the exports made in a particular quar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er :- 2. The claims for such refund are submitted not more than once in any quarter in a calendar year. [Provided that, notwithstanding anything stated above, the claims for such refund may be made for each calendar month where the average export clearances of dutiable goods in value terms is seventy per cent or more of the total clearances of dutiable goods in the preceding three months]. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Excise Rules, 1944. This decision was under Clause 2 of Appendix to Notification No. 85/87, dated 1-3-1987 issued under the said Rule which is applicable in the present case also. He also relied upon the decision reported in the case of CCE, Bombay v. Gupta Soaps reported at 1999 (111) E.L.T. 720 (Tribunal) = 1999 (33) RLT 256 wherein procedural lapse of two refund claims made in one quarter wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the present case. 4. We have considered the submissions and find that the refund claim under Rule 57F(13) is a beneficial legislation and it cannot be denied for simple procedural irregularities as held by the two benches of the Tribunal cited by the ld. Advocate. Rule 57F(13) reads as follows :- (13) Where any inputs are used in the final products which are cleared for export under bond o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... large quantities, the refund applications could be made more than once in each quarter. Therefore, when we find that there is no other allegation of loss of any revenue and suspicion of any mischief, the mere fact that the refund applications have been filed on 17-7-1997 should not debar the grant of benefit which the exporter is entitled to under Rule 57F(13). Relying on the two decisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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