2007 (2) TMI 137

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..... 71 & 5399 of 2006 - - - Dated:- 13-2-2007 - [Judgment per].- Both these petitions raise identical and simple questions.In both cases the respondent manufacturer has exported goods manufactured by him by paying duty thereon while removing goods from factory and then has claimed rebate ofthe duty paid by him as the goods were exempted from payment of duty. 2. The Revenue has contended that si .....

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..... y them nor to which Section 11 B applies. If on the other hand the assessee is held entitled to remove the goods on payment of duty in ordinary course and then he is entitled to claim rebate thereon because the goods were exported out of country as payment of excise duty thereon. In either case the result is the same. 4. In that view of the matter, the question raised in the writ petition is a .....

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