TMI Blog2018 (6) TMI 727X X X X Extracts X X X X X X X X Extracts X X X X ..... uty paid - But in the facts of the present case, it is evident that the appellant has not procured the export goods from any trader in the market but directly from the manufacturer who has paid the central excise duty on such goods by availing Cenvat credit. The term "Cenvat credit has not been availed" has been explained to mean that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export products - Since the manufacturer has availed the benefit of CENVAT credit and the same is not in dispute, we are of the view that the appellant will not be entitled to the excise portion of AIR. Appeal dismissed - decided against appellant. - C/128-131/2011 - 40833-40836/2018 - Dated:- 16- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit. Accordingly, after issue of SCN, a part of the drawback paid to the appellant was ordered to be recovered vide the impugned order. Aggrieved by the said decision, the present appeal has been filed. 3. With the above background we heard Shri A. Gururaj, Ld. Counsel for the appellant as well as Shri A. Cletus, ADC (AR) for the Revenue. 4. The Ld. Advocate argued that the appellant was entitled to the higher rate of drawback under the AIR. The appellant who was the exporter had not claimed any Cenvat credit. Even the Cenvat credit availed by the manufacturer has been utilised for the payment of duty on the final products manufactured and sold to the appellants. He argued that there canno0t be a bar on the appellant is cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n claimed and paid by the appellants. 8. The appellant has specifically relied on the CBEC Circular No. 16/2009-Cus. dated 25.054.2009, which has clarified the rate of duty drawback payable to the merchant exporters. The relevant para of the circular relied by the appellant is reproduced as below:- 7.1n view of the above, the Board has decided to accept the recommendation of the Drawback Committee in this regard. Thus merchant exporters who purchase goods from the local market for export shall henceforth be entitled to full rate of duty drawback (including the excise portion). However, such merchant exporters shall have to declare at the time of export, the name and address of the trader from whom they have purchased the goods. They ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner of Customs or Assistant Commissioner of Central Excise or Deputy Commissioner of Customs or Deputy Commissioner of Central Excise, as the case may be, that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export products. The term Cenvat credit has not been availed has been explained to mean that no Cenvat facility has been availed for any of the inputs or input services used in the manufacture of the export products. This is evidently in relation to the manufacture of the goods which in the present case is manufactured by M/s. Bishen Saroop Ram Kishen Agro Pvt. Ltd. Since the manufacturer has availed the benefit of Cenvat credit and the same is not in dispute, we a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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