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2017 (2) TMI 527 - AT - Central ExciseRebate claim - whether deemed credit can be recovered when the benefit of rebate was already recovered? - reliance was placed in the case of Pachmukhi Processors Pvt. Ltd Vs CCE Surat-I - 2010 (258) ELT 152 (Tri-Ahmd) where the appeal of M/s Pachmukhi Processors Pvt. Ltd was allowed observing that since the entire rebate claim has been recovered from the merchant exporter, again denying the deemed CENVAT Credit which was reversed while clearing the processed fabrics to the merchant exporter, would result in recovery of duty twice on the same goods. Held that: - The only difference in the present case is, besides export by M/s Aanchal Synthetics Ltd, the Department also proposed to recover deemed credit for clearance made to local buyers. The learned Advocate, considering the fact that the deemed credit of ₹ 4,871/-, being an insignificant amount, agreed to reverse the same to put an end to the litigation. Consequently, the Appellant is directed to reverse the deemed credit amounting to ₹ 4,871/- - In the result, the impugned order is modified to the above extent - appeal allowed in part.
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