Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 378 - CESTAT, CHENNAIRebate - find that when an assessee takes credit on inputs, rules allow him to remove the inputs as such for export without payment of duty. In this case, the appellants have paid duty while exporting the inputs and are claiming rebate of the duty paid on such exports. It is the policy of the Government to encourage exporters and to ensure that domestic taxes are not exported. In the present case, the appellants are not only eligible for duty paid on the yarn but they are also eligible for refund of the input duty credit taken in respect of the yarn unless such credit has been already utilised elsewhere. The authorities below have passed an order denying the rebate which is contrary to the legal provisions as well as the Government policy. As such, the impugned orders are set aside
|