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2018 (1) TMI 961 - AT - Central ExciseRebate of duty - export of goods - it has been alleged that the appellants did not export the goods amounting to ₹ 2,53,670/- and it appeared that the same were cleared by them otherwise - Revenue entire case is based upon non-submission of bank realization certificate - Held that: - Appellate Authority has himself arrived at a finding that there is no dispute regarding export of the goods and neither is there any allegation of short export of goods. If that be so, I fail to understand the reason for confirmation of demand - The demand of duty can be confirmed on the ground that appellant has not undertaken the export of the goods and as such allegedly diverted the goods to the local market in a clandestine manner - Once the Appellate Authority came to a conclusion that the goods have been exported, the very base for confirmation of demand of duty vanishes. Hon’ble High Court in the case of Jubilant Life Sciences Ltd. vs. Union of India [2016 (11) TMI 316 - ALLAHABAD HIGH COURT] has held that bank realization certificate has no link with the factum of export of the goods and non-submission of the same cannot be made, the basis for denial of the rebate of duty on the exported goods. Appeal allowed - decided in favor of appellant.
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