2008 (10) TMI 246

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..... te by 27 days could not have been made the sole ground for the rejection of application as barred by limitation. Infact, the claim in question did not fall strictly within the forecorners of Section 11B but it essentially fell within the forecorners of Clause 6 of Appendix to notification issued under Rule 57F - appeal allowed - decided in favor of appellant. - 50 of 2005 - - - Dated:- 17-10-2008 .....

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..... me by exporting their goods in order to fulfill their export obligation and hence there was hardly any sale of their finished goods indigenously. It was due to this reason, the appellant could not utilize the Modvat credit towards payment of excise duty. 3. The appellant therefore, filed a refund claim on 27-7-99 before Competent Authority-Assistant Commissioner under Clause 6 of appendix to not .....

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..... d filed this appeal. 3. Heard Shri P.M. Choudhary, learned counsel for the Appellant and Shri Vinay Zelawat, learned Asstt. Solicitor General with Shri Tuganawat for the Respondent. 4. Having heard the learned counsel for the parties and having perused the record of the case, we are inclined to allow the appeal and set aside the orders impugned herein. 5. In our considered view, the authorit .....

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..... -A or deemed credit register maintained in respect of textile fabrics in original as the case may be as provided in Clause 6 of Appendix to notification issued under Rule 57F. Once the appellant (Assessee) was able to satisfy these requirements to the satisfaction of authority concern then they were entitled to claim the refund of duty paid on inputs. 7. In our opinion, merely because the refund .....

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..... t dated 27-7-99 is held to be within time. The authorities concern who were seized of the application of appellant under consideration are hereby directed to examine the claim of appellant made in the application on merits, keeping in view the requirement of relevant notifications under consideration and other relevant provisions of Act/Rules and then pass appropriate orders on the claim of appell .....

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