2015 (6) TMI 1162

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to the refund of the unutilized credit - Held that:- The issue is no more res integra and stands settled by the Hon’ble Bombay High Court’s decision in the case of Repro India Ltd Vs UOI [2007 (12) TMI 209 - BOMBAY HIGH COURT], where it was held that in such case where goods are exported, direction by revenue to the petitioner to pay 10% of sale price of exempted goods u/r 6(3)(b) is not justified .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... since the final product of the appellant is exempted, they are not entitled to the refund of the unutilized credit. Accordingly, their refund application stands rejected. 3. I find that the issue is no more res integra and stands settled by the Hon ble Bombay High Court s decision in the case of Repro India Ltd Vs UOI [2009(235)ELT614(Bombay)]. The said decision of the Hon ble Bombay High Court .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X