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1 - 3 of 3 (0.16 seconds)Central Excise Tariff Act, 1985
Collector Of C. Excise vs Gavs Laboratories (P) Ltd. on 11 February, 1994
The proviso reads that no refund of credit shall be allowed if the manufacturers availed of drawback allowed under the Customs & Central Excise Duties Drawback Rules, 1995 or claimed a rebate of duty under the Central Excise Rules 2002, in respect of such duty. A careful reading of the proviso reveals that it uses the word "manufacturers" and not the "exporters". Therefore, it is obvious, that when the manufacture of the exported goods has not availed any drawback or rebate of duty, he cannot be denied the benefit as provided under Rule 5 of the Cenvat Credit Rules. Further, while going through the case laws on the issue involved I find that in the case of Collector of Central Excise, New Delhi v. Gars Laboratories Pvt. Ltd. it has been held that refund of unutilised credit admissible even if goods were exported through a merchant exporter. In this case also, the exporter of the goods was working under DEEC Scheme.
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