TMI Blog2016 (5) TMI 1314X X X X Extracts X X X X X X X X Extracts X X X X ..... that: - B-17 bond is a multi purpose bond which covered not only the Customs requirements but also Central Excise requirements. Circular No. 76/99, dated 17-11-1999 has been issued to extend a facility to 100% EOU. The body of the B-17 bond includes the conditions required to safe guard the Central Excise duty. Matter remanded to the original adjudicating authority to decide the issue afresh on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -3-2006. It was alleged that they have not exported as per procedure under Central Excise Rules, 2002, as in terms of Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 issued under Rule 19, they were required to export under B-1 Bond or a letter of undertaking. However, it was alleged that they have not exported under B-1 bond/letter of undertaking, but under B-17 bond. The second ground raise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... B-17 bond is a multi purpose bond. He argued that B-17 bond includes conditions in respect of the Central Excise Rules as well as it can be seen from the following paragraphs which is part of the B-17 bond : AND WHEREAS the Deputy/Assistant Commissioner of Central Excise Customs or proper officer under Section 67 of the Customs Act, or Assistant Commissioner of Central Excise or such other de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Rule 5 of the Cenvat Credit Rules. In support of that he relied on the decision of the Tribunal in the case of Sai Creation - 2013 (294) E.L.T. 637 (Tri.-Mum.) and the decision of the Tribunal in the case of Balkrishna Textiles Pvt. Ltd. v. CCE, Ahmedabad - 2009 (239) E.L.T. 279 (Tri.-Ahmd.). 3. The learned AR relies on the impugned order. 4. I have gone through the rival submissions. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to safe guard the Central Excise duty as has been reproduced above in the averments of the learned Counsel. 5. In view of the above, I find that the Revenue has not made any case for rejection of refund on this ground. However, it is seen that the other two grounds have not been examined by the original authority as well as the first appellate authority. The impugned order is therefore set a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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