9911796707
TMI Blog2006 (9) TMI 45X X X X Extracts X X X X X X X X Extracts X X X X ..... engaged in the export of man made fabrics after getting them processed on job work basis from the processors. The said processors are also engaged in the manufacture of industrial fabrics falling under sub-heading No. 5911.90. 2.The processors were availing Modvat credit under Notification No. 5/94-C.E. (N.T.), dated 1-3-1994 on industrial fabrics falling under sub-heading 5911.90 was concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 998, seeking rebate/refund of deemed credit, in the deemed credit register, which was eligible on the Gray fabrics exported. The said refund claim was filed by the appellants after obtaining no objection certificate from the processors. The return/refund claim was rejected on the ground of bar of limitation as provided under Section 11B of Central Excise Act, 1944. Hence this appeal. 5.After hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities that the mention Section 11B would take care of the limitation invoked by them cannot therefore be sustained. 6.The learned Advocate appellants submit that it is a mandatory requirement that a ground not mentioned in the show cause notice be a ground for denying refund and place reliance on the Apex Court decision in the case of Gajanan Visheshwar Birjur reported in 1994 (72) E.L.T. 788 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (42) E.L.T. 29 (T) which has been upheld by the Supreme Court as reported in 1997 (96) E.L.T. A223 (S.C.). In this case, the initial grant of refund which is upheld by the lower authorities except bar of limitation which we do not find it could be upheld. 8.We find that the refund, in the case of credits in the register being maintained, the eligibility would be from the balance in the books, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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