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2018 (6) TMI 727 - AT - CustomsDuty Drawback - All Industry Rate (AIR) - Excise portion of AIR - FIBCs exported by the appellants - CENVAT credit used - whether the appellants will be entitled to AIR only for the customs component (in case Cenvat credit was used) or for the higher rate including the excise as well as customs components? - Held that:- The circular has clarified the payment of drawback in respect of the goods which are purchased by merchant exporters from traders in the local market. There is a presumption that the goods available in the market are deemed to be duty paid - But in the facts of the present case, it is evident that the appellant has not procured the export goods from any trader in the market but directly from the manufacturer who has paid the central excise duty on such goods by availing Cenvat credit. The term "Cenvat credit has not been availed" has been explained to mean that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export products - Since the manufacturer has availed the benefit of CENVAT credit and the same is not in dispute, we are of the view that the appellant will not be entitled to the excise portion of AIR. Appeal dismissed - decided against appellant.
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