TMI Blog2015 (3) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... tification No. 85/87- CE dated 1st March, 1987 - Held that:- It is not disputed by the appellant's counsel that the amount to be refunded is less than ₹ 2 lakh and in view of the Circulars issued by the Department which have been considered in COMMR. OF C. EX. & CUS., VADODARA-I VS. PHARMANZA HERBAL PVT. LTD. reported in [2014 (9) TMI 330 - GUJARAT HIGH COURT] and Commissioner of C. Ex. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntial question of law: Whether the Tribunal has committed error in granting claim of cash refund of unused accumulated deemed credit contrary to the provisions of Rule 57A of the Central Excise Rules, 1944 and Notification No. 85/87- CE dated 1st March, 1987? 3. The brief facts of the case are that show cause notice was issued by the Assistant Commissioner of Central Excise, Division III, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m for the accumulated deemed modvat credit of duty paid on inputs under Notification No. 29/96-CE(N.T.) dated 3.9.96 as amended read with Rule 57F(13) of the Central Excise Rules. This refund claim pertains to the quarter October to December, 1998. With effect from 16.12.98, compounded levy scheme was introduced in respect of independent processors of man made fabrics. The refund claim filed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wards payment of duty for home clearances, I find that with effect from 16.12.1998, the compounded levy scheme was introduced. Even if they wanted to pay duty from their deemed modvat account, the appellants could not have done so from 16.12.1998. Accordingly, the view taken by the adjudicator does not appear to be factually correct. Moreover, as already mentioned, in view of the introduction of c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lars issued by the Department which have been considered in COMMR. OF C. EX. CUS., VADODARA-I VS. PHARMANZA HERBAL PVT. LTD. reported in 2014(306) E.L.T. 153(Guj) and Commissioner of C. Ex. Customs Vs. Stovec Industries Ltd. reported in 2014 (33) S.T.R. 124 (Guj), the Tax Appeal below amount of ₹ 2 lakh is not maintainable. Even though the appeal was filed prior to issuance of the Circul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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