2005 (10) TMI 305 - AT - Central Excise

Summary

The manufacturer of Electric Lamps and Fluorescent Tubes exported goods through a merchant-exporter, reversed credit, and filed refund claims. The Asstt. Commissioner sanctioned the refund claims, but the Ld. Commissioner (Appeals) allowed the Revenue's appeal against the refund. The Appellate Tribunal ruled in favor of the manufacturer, stating that there was no requirement to reverse credit under the DEPB scheme applicable to them. The manufacturer was entitled to the refund, and the impugned order was set aside.