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2017 (4) TMI 210 - CESTAT NEW DELHI100% EOU - benefit of N/N. 23/2003-C.E., dated 31-3-2003 - benefit of drawback on the duty paid on the indigenously procured inputs - Held that: - There is nothing on record to show that the intended benefit was sought to be misused by the respondent by devising colourable methods - during the period 1-7-2007 to 16-5-2008 when the DTA clearances were made by the respondent, they had not availed any benefit of deemed export, on the raw materials used. Thus, during the said period, they were eligible for the benefit in terms of Sl. No. 3 of the N/N. 23/2003-C.E - benefit allowed - appeal dismissed - decided against Revenue.
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