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2019 (4) TMI 1874 - AT - Central ExciseRe-credit of duty reversed earlier under protest - Grant of production subsidy - fulfilment of export obligation - sugar factories to export minimum indicative quota - re-credit sought on the ground that the appellant was not having the requested papers - HELD THAT:- There was no objection by the Revenue at the time of availment of original credit, which objection cannot be raised at the time of re-credit. As such, there are no justifiable reasons to entertain the present appeal of the Revenue. Otherwise also the Commissioner(Appeals) has discussed the merits of the case and has observed that Department of Food & Public Distribution (Govt. of India) vide Notification F.No.1(10)2015-SP-1 dated 18.09.2015, has stated that the quotas shall be tradable among sugar factories on mutually agreeable terms and condition and further states of a bi-partite/tri-partite agreement between/amongst quota holder sugar factory (which in this case is the appellant), Merchant Exporter (which in this case is ISEC) and the source sugar factory, i.e. from where the sugar had been sourced for export. Thus, the notification provided for sourcing of sugar from other sugar factories and therefore, such procurement was done to fulfil the export obligation. Appeal dismissed - decided against Revenue.
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