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TMI Blog2017 (4) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S.C. Jain, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal by the Revenue is against the order dated 28-4-2010 of the Commissioner (Appeals) of Central Excise, Jaipur. 2. The brief facts of the case are that the respondents are 100% EOU and during the relevant time, they were engaged in the manufacture of Cotton Yarn and fabrics. They were m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erms of Sl. No. 3 of the abovesaid notification concluded vide the impugned order. The ld. Commissioner dropped the proceedings against the respondent. Aggrieved, the Revenue is in appeal. 3. Ld. AR reiterating the grounds of appeal submitted that when the conditions of the Notification is applicable throughout the relevant period, the act of the respondent in pursuing relief by way of drawb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... within four months. Their repayment of the unintended benefit cannot be considered as a reason for denial of the concessional rate of duty, which is otherwise available as all the conditions are fulfilled. He relied on the various decided cases to support his contention. 5. We have heard both the sides and examined the appeal records. 6. The admitted facts are that the respondents were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corded that during the period 1-7-2007 to 16-5-2008 when the DTA clearances were made by the respondent, they had not availed any benefit of deemed export, on the raw materials used. Thus, during the said period, they were eligible for the benefit in terms of Sl. No. 3 of the Notification No. 23/2003-C.E. The bona fide of the respondent has also been recorded by the Original Authority. As such, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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