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2012 (5) TMI 431 - CESTAT, AHMEDABADDemand of duty - order Commissioner has confirmed the demand of duty, which was earlier granted as rebate to the appellants - Commissioner has not doubted the factum of export of goods in question, in which case the appellants would be entitled to the benefit of duty draw back - exports were made under the rebate claim – Held that:- appellants rebate claim to the extent of around Rs. 2.20 Crores stands denied by the authorities below in respect of admitted exports, appellants have been able to make out a prima facie good case in their favour so as to dispense with the condition of pre-deposit of duty and penalty, stay petitions allowed
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