TMI Blog2002 (9) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... he Hon'ble High Court of Andhra Pradesh in Writ Petition Nos. 8818, 22078 and 24242 of 1997 [1999 (105) E.L.T. 263 (A.P.)] wherein the Hon'ble High Court held that the such kits, as in this case, were not exigible and there was no authority in law to levy Central Excise Duty. The appellants preferred refund claims. The claim was rejected. 2. The Commissioner (Appeals) held that so far as supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passed the burden of the said amount to parties to whom such goods were supplied. 3. The present appeal is against this denial of refund of the duties paid through RG23A Part II amounting to Rs. 1,19,485/-. 4. We have heard both sides and considered the matter and find that :- (a) Payment of duty by Debiting RG23A Part II is also payment of duties levied under the Central Excise Act, 194 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were brought and used have been held to be non-excisable, then a separate proceedings for denial of the Modvat credit not admissible should have been launched. We agree with the propositions so made. 5. In view of our findings and seeing there are no other issues raised in the appeal before us, we would modify the Commissioner's orders by directing that the RG 23A Part II records should be or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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