TMI Blog2011 (1) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... on payment of duty - Subsequently, the petitioner has filed refund claim on the ground that the said goods have already been suffered duty while importing the same. Held that: the petitioner has not reversed the Modvat credit availed by it while returning the goods - The goods, which are claimed to have been exported, are not excisable goods - Therefore, the refund claim is not admissible under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anufacture of C.R. Sheets/Coils/Sheets/G.P. Sheets falling under Chapter 72 of the Central Excise Tariff Act, 1985 (hereinafter referred to as the Act ). The petitioner has imported certain capital goods, namely, process control equipments falling under Chapter 90 of the Act and claimed Modvat credit of the duty paid thereon. It appears that the said process control equipments were found defectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Government under Section 35(E) of the Central Excise Act. The revision has been dismissed by the impugned order. Hence the present writ petition. 5. Heard Sri A.P. Mathur, learned counsel for the petitioner. 6. Learned counsel for the petitioner submitted that since the petitioner has already deposited duty while exporting the goods, the petitioner shall not be liable for the duty again and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to provide BRC of proceeds to the department within 180 days of export as mentioned in Board s circular dated 12-11-1997. Since no proceeds have been received by the party in foreign exchange, the requirement of the Board circular has not been met. Therefore, it does not fall under the category of export. In this process of return of the goods, the party has unjustly enriched to the extent of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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