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2009 (2) TMI 190 - CESTAT, BANGALORECenvat Credit – benefit of rebate under notification 19/2004 versus export obligation under DFIA scheme – recover of rebate / refund allowed earlier - Revenue initiated proceedings against the appellants on the ground that rebate sanctioned was erroneous. The Adjudicating Authority gave a finding that the condition of the Notification No. 40/2006-Cus., dated 1-5-2006 was violated because the appellants took Cenvat credit on inputs used in exported goods – held that - Revenue initiated proceedings against the appellants on the ground that rebate sanctioned was erroneous. The Adjudicating Authority gave a finding that the condition of the Notification No. 40/2006-Cus., dated 1-5-2006 was violated because the appellants took Cenvat credit on inputs used in exported goods - In view of this, the said Notification has been violated – recovery set aside.
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