IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO. 38 OF 2004 The Commissioner of Central Excise. ... Appellant. V/s. M/s.D.C.Polyster Pvt.Ltd. ... Respondent. P.S.Jetly with T.C.Kaushik for the appellant. Prakash Shah i/b. PDS Legal for the respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 12th November 2009. P.C. : Heard learned counsel for the appellant and learned counsel for the respondent. Perused appeal. 2. This appeal has been admitted vide order dated 30th June, 2005 on the following substantial question of law: Whether in the facts and in the circumstances of the case the Tribunal was right in law in holding that Boards Circular No.701/17/2003-CX dated 12.03.2003 allows refund of unutilized credit of additional duty of excise (Goods of Special Importance) on export of the finished goods even if such finished goods are not subjected to levy of the said additional duty , when the said Circular do not have retrospective application to the period before introduction of Cenvat Rules,l 2002. The restriction on utilizing credit of duty paid under T & TA Act was removed vide Notfn.No. 13/2003 01.03.2003 . 3. Learned counsel for both parties agree that the aforesaid question has already been dealt with by this Court in judgment dated 30th June, 2009 delivered in CEXA No.49/2004 along with other appeals (The Commissioner of Central Excise v. M/s.D.C.Polyster Pvt.Ltd) and answered against the revenue. In this view of the matter, appeal is liable to be dismissed. 4. Appeal is dismissed for the reasons recorded in the aforesaid judgment with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA J.)