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2015 (11) TMI 149 - DELHI HIGH COURTDenial of recovery of CENVAT credit - misdeclaration of goods - petitioners case is that the raw material whether imported or procured locally for manufacture of PVC compound was sold by respondent no. 1 in the local market. The containers meant for export, when physically examined were found to contain Fly Ash and not PVC compound - Held that:- Petitioners did not examine the order of the Settlement Commission and whether or not the respondent no. 1 had taken CENVAT benefit or passed on the CENVAT benfit to the extent of ₹ 35,19,040/-. In the first place, the figure of ₹ 61,32,963/- should not have been mentioned in the prayer clause as the Settlement Commission itself had directed refund of ₹ 26,13,923/- with interest and the said amount stands deposited. It shows non-application of mind on the part of the petitioners when they filed the present writ petition. - there is no prayer in the writ petition for enhancement of rate of interest or penalty etc.. The petitioners had opportunity and could have even moved an amendment application, but no steps have been taken. - Decided against Revenue.
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