2010 (3) TMI 366

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..... ]. - Heard both sides Shri V. Ravindran, learned counsel appearing for the appellant states that the appellants are regularly exporting bulk drugs and earning precious foreign exchange for the country. As per the practice prevailing, the appellants were being sanctioned about 98% of the rebate of duty paid on the export goods [ to the duty on FOB value] in cash and the balance amount was being all .....

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..... proached the departmental authorities for taking credit of the balance amount. However, he fairly states that the amount involved in this case amounting to Rs. 2,28,414/- is due to the appellants as export rebate. 3. Considering the submissions from both sides, the Board's Circular No. 510/06/2000-CX, dated 3-2-2000 and keeping in view that the exporters are required to be encouraged by grant of .....

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