9911796707
TMI Blog2003 (12) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... r]. - The respondents are processors of man-made fabrics. They filed a refund claim for the accumulated credit lying as balance, as they would not and could not use the same on revering to Compounded Levy Scheme. The same was rejected. Commissioner (Appeals) allowed the refund after holding - "5. I find that the appellants were taking the Modvat credit when they were receiving the processe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty of excise on any final products cleared for home consumption or for exports on payment of duty and where for any reason, such adjustment is not possible, the manufacturer shall be allowed refund of such amount subject to such safeguards, conditions and limitations as may specified by the Central Government. The term "for any reason" used in this proviso has wider connotation and covers al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tification 85/87-C.E. as amended issued under said rule only provides for the refund of duty of credit earned on exported goods cleared under the bond and it did not provide for refund of balance Modvat credit on account of introduction of compounded levy scheme. There is also no provision under compounded levy scheme introduced under Section 3A and no clarification from legislature/Govt. for refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16-12-98. The Commissioner (A) has also erred in holding that the term, 'for any reason ' used in Rule 57F(13) has wider connotation which also covers the factor relied upon by the assessee as it contrary to the contention made in memorandum of appeal (para 3) that more duty was paid form PLA and they were in position to utilise the said credit towards the payment of duty of excise for home consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p; Revenue wants the same to be rejected since there was no clarification on the same from legislature/Government. The legislative intent of Rule 57F(13) and notification compliance is found to be in order by Commissioner. Merely because Government clarification is not available the legislative intent cannot be frustrated. (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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