2004 (3) TMI 180

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..... Vide the said order the Commissioner (Appeals) allowed the appeal of the appellants and set aside the order-in-original whereby the refund claim of the respondents was rejected. The refund claim was filed by the respondents in respect of deemed Modvat credit on export of fabrics made by them. It was their case that consequent to introduction of the scheme of compounded levy on textile processors, .....

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..... Commissioner (Appeals) has analysed the provision of Rule 57C(13) as well as Paragraph 3 of Notification No. 29/96-Central Excise (N.T.) (which prescribes the procedure for claiming refund) and concluded that, in the case under reference, since adjustment of the deemed credit is not possible in this case due to introduction of compounded levy scheme, the refund was permissible. In his analysis of .....

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..... n to utilise the credit involving export under bond and the credit must be claimed for exports made in the respective quarter of the calendar year. In this case, the exports were made on payment of duty through PLA. 4. The grounds in the Revenue appeal are totally new and were not mentioned either in the show cause notice or in the order of the adjudicating authority. Therefore the Commissioner o .....

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