2017 (2) TMI 527

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..... filed against OIA-RKA-41-SRT-I-2009, dt.21.01.2009, passed by Commissioner (Appeals), C.Ex. & S.Tax, Surat-I. 3. The learned Advocate for the Appellant submits that the Appellants herein supplied the processed fabrics to merchant exporter viz. Aanchal Synthetics, who ultimately exported the goods under claim of rebate. Later, it was found by the Department that the entire procedure of receipt, p .....

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..... rom the merchant exporter, again denying the deemed CENVAT Credit which was reversed while clearing the processed fabrics to the merchant exporter, would result in recovery of duty twice on the same goods. He submits that following the said precedent, their appeal is also liable to be allowed. 4. Per contra, the learned Authorized Representative for the Revenue has submitted that in Pachmukhi Pro .....

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..... en recovered. The only difference in the present case is, besides export by M/s Aanchal Synthetics Ltd, the Department also proposed to recover deemed credit for clearance made to local buyers. The learned Advocate, considering the fact that the deemed credit of Rs. 4,871/- (Rupees Four Thousands, Eight Hundreds and Seventy One only), being an insignificant amount, agreed to reverse the same to pu .....

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