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Samtel India Ltd. vs Commissioner Of Central Excise on 9 August, 2000 cites

Eicher Motors Ltd. And Anr vs Union Of India And Ors. Etc on 28 January, 1999

6. Ld. DR submits that Board's letter dated 12-12-1997 is not a circular, it is only a clarification given in respect of a particular consignment. In that case the refund claim was filed prior to 01.03.1997. He submits that in the instant case the refund claim has been filed after 01.03.1997 and therefore, the clarification contained in that letter is not applicable to the facts of the present case. He submits that the case law cited by the appellant in their own case also is not applicable to the facts of the present case in-as-much as the refund claim in the instant case was filed after 01.03.1997. Ld. DR also submits that the Hon'ble Supreme Court in the case of Eicher Motors Ltd. v. U.O.I, relied upon by the assessee in para 6 held :
Supreme Court of India Cites 2 - Cited by 144 - Full Document

Commissioner Of Central Excise vs Samtel (India) Ltd. on 14 January, 2000

He submits that the Tribunal in the case of CCE, Jaipur v. Samtel India Ltd. in their order No. A/354/2000-NB, dated 17.04.2000 observed "that Rule 57F(4)/57F(13) provides for grant of cash refund of outstanding Modvat credit on inputs used in the production of exported goods. The exports in the present case had taken place in 1996, therefore, the relevant credit for the purpose of refund would be of that period. This is the position declarified by the Board also in the clarificatory letter dated 12-12-1997. Therefore, we are of the view that there is no justification for denying the refund to the respondents or in asking them to reverse the credit earned on purchase of inputs during a subsequent period. The impugned order being in conformity with the instructions of the Board, it is not open for the Revenue to challenge it before us. In the circumstances, we are not able to find merit in the appeal. The appeal is accordingly rejected". Ld. Counsel also submitted that Sub-rule 13 of Rule 57F provides :
Customs, Excise and Gold Tribunal - Delhi Cites 0 - Cited by 1 - Full Document
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