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2017 (11) TMI 2032 - CESTAT MUMBAIDemand of SAD - department has granted the rebate of the CVD - Purchase of imported Raw/Crude Naphthalene from the trader and availed the cenvat credit of CVD & SAD - HELD THAT:- Though the appellant was supposed to debit the SAD amount in respect of removal of inputs for export but non-debiting the SAD demand cannot be made for the reason that the raw/naphthalene on which the credit taken was admittedly exported. Once the goods have been exported no duty demand can be made. More over the appellant have been granted rebate in respect of CVD paid by them. Therefore even if had the appellant paid the duty at the time of removal, the same was refundable to them along with the CVD, therefore it is a clear case of revenue neutrality. Even there is a provision for removal of goods without payment of duty under bond, which takes care till the goods are exported and thereafter bond also stands discharged once the goods physically exported. In the facts of the present case there is no dispute about the physical export of goods therefore even as per Rule 19 of the Central Excise Rules, 2002 no duty is chargeable. The impugned order is set aside - Appeal is allowed.
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