TMI Blog2017 (2) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... rving that since the entire rebate claim has been recovered from 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. Held that: - The only difference in the present case is, besides export by M/s Aanchal Synthetics Ltd, the Department also propose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned 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, processing and disposal of the grey fabrics being not supported by the documents, therefore, the rebate claim allowed to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rics 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 Processors Pvt. Ltd case, (supra) the entire deemed CENVAT Credit has been utilized in the exports effected by M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ₹ 4,871/- (Rupees Four Thousands, Eight Hundreds and Seventy One only), being an insignificant amount, agreed to reverse the same to put an end to the litigation. Consequently, the Appellant is directed to reverse the deemed credit am ..... X X X X Extracts X X X X X X X X Extracts X X X X
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