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2010 (5) TMI 290 - AT - CustomsDemand - The appellant has filed this appeal against the order to recover the ineligible drawback claim along with the interest passed by the Commissioner of Customs (Export). Drawback as well as Cenvat Credit availed. On realizing the order, reversed the credit along with interest and paid some duty drawback portion with interest. Held that - decision of Chandrapur Magnet Wires (P) Ltd. v. Collector of Cen. Excise, Nagpur 2008 -TMI - 44150 - SUPREME COURT OF INDIA, as relied upon by the assessee not applicable in this case. Reversal of credit does not give the cover of availment of duty drawback. Demand regarding ineligible drawback is sustainable.
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