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2017 (11) TMI 756 - AT - Central ExciseDuty Drawback - All Industry Rate - M/s FIL claimed the AIR at higher rate by claiming that the export goods were made without claiming such credit - Held that: - Revenue has not brought any other evidence to establish that the export goods were procured through other invoices on which credit was availed. Moreover the AIR was sanctioned and paid by Customs authority at the port of export. If Revenue is of the view that excess drawback has been paid, action for recovery has to be initiated by the jurisdictional Customs authority. The Central Excise authority has no jurisdiction to initiate such recovery - demand rightly dropped. CENVAT credit - bogus invoices - Held that: - the case of the Revenue has been built up almost entirely on third party evidence which also stands denied in cross examination. There is no admission by the appellants about the receipt of only invoices without accompanying goods. These facts are also not corroborated by any evidence recovered from the appellants. There is also no evidence found in the appellant’s documents which show their involvement in the matter - It is well settled position of law that demand cannot be made only on the basis of third party documents - credit remains allowed. Appeal allowed - decided in favor of assessee.
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