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2014 (9) TMI 147 - HC - Central ExciseRebate / Refund claim - export of goods - Rule 18 of the Central Excise Rules, 2002 - On inquiry it was found by the Department that the entire transactions were fake and as such they were only billing transactions only with a view to get the CENVAT credit as well as the rebate - Held that:- there are concurrent findings of fact given by all the authorities below with respect to the fake transactions between the petitioner and M/s. Universal Textiles, we are of the opinion that all the authorities have examined the case in detail and as such no interference is called for. The conclusions arrived at by the authorities below are on the basis of evidence on record and such conclusions are not pointed out to be perverse. Under the circumstances, as such no interference in exercise of powers under Articles 226 & 227 of the Constitution of India, therefore, can be made. - present Special Civil Application fails and the same deserves to be dismissed - decided against the assessee.
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