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2022 (5) TMI 394 - AT - CustomsAdvance Authorization Scheme - Rejection of refund claim - refund rejected on the ground that there is no excess payment and that the duty liability arose on account of non-fulfillment of the conditions of the license - inputsd used in the manufacture of export goods or not - HELD THAT:- According to the appellant, they have paid duty as per TR6 challan and could not avail the credit of IGST paid as part of the duty liability. In the present case, it has to be noted that the duty was paid as the appellants were not able to fulfill the export obligation as per the Advance Authorization license. It then becomes clear that the inputs have not been used in the manufacture of final products for export. The Tribunal in the case of M/S. SERVO PACKAGING LIMITED VERSUS COMMISSIONER OF G.S.T. AND CENTRAL EXCISE, PUDUCHERRY [2020 (2) TMI 353 - CESTAT CHENNAI] had occasion to consider a similar issue and held that the refund is not eligible. There are no reasons to take a different view from the decision of the Tribunal in the case of Servo Packaging Ltd. - appeal dismissed.
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