TMI Blog2017 (10) TMI 1429X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (Appeals). But still in the Revision Application the applicant has stressed that the Cenvat credit wrongly availed by them has already been paid by them as per order of the Settlement Commission and after having done so the duty paid on exported goods from even wrong Cenvat credit cannot be said to be paid from inadmissible credit. But the Government does not find any substance i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017 - Shri R.P. Sharma, Additional Secretary ORDER A Revision Application No. 195/1532/2012-RA, dated 20-11-2012 has been filed by M/s. Uniword Telecom Ltd., NOIDA (hereinafter referred to as applicant) against Order-in-Appeal No. 271/CE/APPL/NOIDA/ 2012, dated 29-8-2012 whereby an appeal filed by the Commissioner of Central Excise and Customs, NOIDA, against the Orders-in-Original Nos. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D.D. Mangal, Deputy Commissioner, CGST, NOIDA and Sh. A.K. Singh, Superintendent, CGST, NOIDA had appeared for personal hearing on 5-9-2017 and contended that rebate of duty is not admissible as the duty on exported goods had been paid out of fraudulently availed Cenvat credit. 4. On examination of the Revision Application and the Commissioner (Appeals) s order, it is noticed that the rebate c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on. 5. The Government has noticed that the applicant has also not disputed the fact that duty paid by them on exported goods was actually from the fraudulently availed credit as held by the Commissioner (Appeals). But still in the Revision Application the applicant has stressed that the Cenvat credit wrongly availed by them has already been paid by them as per order of the Settlement Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... export goods. Thus, the Government finds no fault in the observation of the Commissioner (Appeals) that the Cenvat credit used to discharge the duty on export goods was non-existent in the applicant s account and thus no rebate claim is justified on such duty. 6. Accordingly, the Government does not find any fault in Commissioner (Appeals) s Order and the Revision Application filed by the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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