Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2010 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (5) TMI 486 - AT - Central ExciseCenvat credit – refund - no refund of credit shall be allowed if the manufacturer avails of drawback allowed under the Customs and Central Excise Duty Drawback Rule, 1995 or claims rebate of duty under the Central Excise Rules, 2001 - nothing on record to show that the merchant exporter had availed only the customs duty drawback and the appellants have also not produced any document to prove the same - Commissioner (Appeals)’s finding that there is no evidence that the drawback claim was only of customs duty is factually incorrect as from the drawback rate schedule, itself it is clear that the drawback rate prescribed is only of customs duty and there is no excise duty component in the “all industry rate” of Drawback fixed for Aluminium pistons/piston assembly of heading 84.63 – Appeal allowed
|