2012 (5) TMI 516

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..... e appellant are manufacturers of 100% cotton knitted processed fabrics falling under chapter heading 60019100. During the period 7/12/2008 to 31/07/2009, they have availed the benefit of exemption under Notification No.29/2004-CE in respect of DTA clearances and in respect of clearances made on export, they paid duty @ 4% availing the benefit under Notification No.59/2008. The Department issued sh .....

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..... other for exports and, therefore, their availing the credit was legal and proper. 4. The learned Superintendent (AR) submits that in terms of Board's Circular No.937/27/2010-CX dt. 26/11/2010, the appellants had no justification to avail the Notification No.59/2008 in respect of clearances made for export when the goods are otherwise unconditionally exempted under Notification No.29/2004. 5. We .....

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