WIPRO LTD. Vs. COMMISSIONER OF CENTRAL EXCISE, BANGALORE

JUDGEMENT

(1.) THIS appeal is filed by M/s. Wipro Ltd. against Order -in -Appeal No. 470/2000 -C.E., dtd. 11 -9 -2000 passed by the Commissioner of Central Excise (Bangalore).

(2.) SHRI Rajesh Chander Kumar, ld. Advocate appearing for the appellants pleaded that the appellants imported various goods availing the benefit of DEEC scheme in terms of Customs Notification No. 203/92, dtd. 19 -5 -92 for manufacture of Computer printers to meet their export obligation under Value Based Advance Licences. They availed Modvat credit under Rule 57A of the Central Excise Rules of CVD as well as Excise Duty payment as per Bills of Entry/Invoices issued by the supplier of the inputs. As per Clause V(a) of Notification No. 203/92 -Cus., dtd. 19 -5 -92, no input stage credit under Rule 57A or any other Central Excise benefit are to be availed in respect of the goods to be exported for fulfilment of export obligation. In view of this provision the appellants provisionally reversed the Modvat credit availed by them. The Government of India issued an amnesty scheme under F. No. 605/140/95 -DBK, dtd. 3 -1 -97 giving direction for reversal of wrongly availed Modvat credit and payment of interest at 20% per annum on account of Modvat credit retained by the exporters for the period between the date of export and the date of reversal of credit as per the formula prescribed in CBEC Circular No. 285/1/97 -CX, dtd. 10 -1 -97. The appellant paid interest and debited the credit as per the amnesty scheme. The show cause notice issued to them by the Commissioner for denial of exemption under Notfn. No. 203/92 was adjudicated by him under Order -in -Original No. 242/97 -CAU., dtd. 11 -12 -97 accepting the appellants compliance of Clause V(a) of Notfn. No. 203/92 -Cus., dtd. 18 -5 -92 covering their Value Based Advance Licences. As a matter of fact they have made excess reversal of credit to the extent of Rs. 5,52,255/ -. Consequent to the order of the Commissioner accepting their compliance of reversal of credit excess payment of Rs. 5,52,255/ - was found, for which they filed refund application dtd. 17 -1 -98 claiming refund of the aforesaid amount. The Assistant Commissioner under Order No. 81/98 -B.CEX, dtd. 4 -5 -98 rejected the refund claim on the ground that the claim has not been made within six months from the date of payment. The appeal filed by them was also rejected by the Commissioner (Appeals) under the impugned order under appeal.

(3.) HE pleaded that the compliance of the condition laid down in Clause V(a) of Notfn. No. 203/92 -Cus., dtd. 19 -5 -92 by the appellants could not be merely on account of reversal of credit or remittances of interest, but only on finalisation of the issue the Customs authorities holding that the reversal/remittances covered total amount as per formula laid down in Circular No. 285/1/97 -CX., dt. 10 -1 -97 and subsequent Circular of the Board No. 218/34/97 -CX, dtd. 26 -6 -97 and 322/38/97 -CX, dtd. 9 -7 -77, issuing guidelines regarding the aforesaid finalisation of the issue in respect of reversal/remittances made by the exporters for compliance with Notfn. No. 203/92 -CX, dtd. 19 -5 -92. He pleaded that the issue involved in this appeal has already been settled by the following decisions of the Tribunal : -