- (1.) These appeals are against the judgments of the Customs, Excise and Gold (Control) Appellate Tribunal (for short "CEGAT") dated 9-8-2000 and 3-8-2001. The question involved is with regard to interpretation of Rule 57- F(17) of the Central Excise Rules, 1944 (for short "the Rules") which was introduced by an amendment, with effect from 1-3-1997.
(2.) Briefly stated the facts are as follows: The appellants are manufacturers of black-and-white picture tubes which they export under a bond. For the manufacturing of black-and-white picture tubes, they use inputs on which duty is paid by them. Under the MODVAT Scheme, which was then in existence, they were entitled to credit for the duty paid against duty payable on the final product which is used for home consumption or on final product which is exported after payment of duty or where such adjustment is not possible to a refund of the duty.
(3.) It is an admitted position that the appellants had paid duty on the imports. It is admitted that the appellants had credit available to them. In Civil Appeal No. 6493 of 2000, they exported under bond in January and February 1997. In Civil Appeal No. 8692 of 2001 they exported under bond between October to December 1996. As the export was under a bond, under the Rules prevailing up to February 1997, the appellants would have been entitled to a refund of duty because no adjustment was possible. However, as stated above, with effect from 1-3-1997, the Rule was amended.;