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2017 (12) TMI 1272 - HC - Central Excise100% EOU - CENVAT credit - goods purchased from sister unit - whether the supplier being a sister concern had taken undue advantage of the benefit by charging duty which was paid by the respondent-assessee? - Held that: - this is not a case of an arm's length transaction as the supplier and the respondent-assessee were related to each other, but counsel for the Revenue has stated that they have not examined the said aspect whatsoever and it is not the pleaded case of the Revenue. The show cause notice and the order in original do not record that the supplier has taken undue benefit by asking the respondent-assessee to pay the duty. Even otherwise, the impugned order permits the Revenue to proceed in case of any wrongdoing in the case of the supplier. The impugned order does not require any interference. Duty has been paid by the respondent-assessee to the supplier, hence they are entitled to benefit and refund on export - appeal dismissed - decided against appellant-Revenue.
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