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2017 (12) TMI 1021 - AT - Central ExciseCENVAT credit availed on imports effected against N/N. 54/2003 - bills of entry for import of inputs on which duty liability has been discharged by debit of ‘Duty Free Credit Entitlement (DFCE) - Held that: - That there is a duty liability is not in dispute; it is the manner of payment of the duty that, in the context of entitlement to CENVAT credit, that is objected to. CENVAT Credit Rules, 2004 does not make such distinction and credit should be admissible even in the absence of a clarificatory insertion in a customs notification - Respondent is an exporter and is, thereby, entitled to a refund of taxes/duties on all inputs and it is the superfluous activity of collecting the additional duty for subsequent refund that would be the consequence of the proposition made on behalf of Revenue. Such procedural burden should not be visited lightly upon an exporter if the government is serious about promotion of exports - credit allowed - appeal dismissed - decided against Revenue.
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