Addition u/s 43B - ED receivable from the DGFT - Whatever receivable from the DGFT, the amount is...

Addition u/s 43B - ED receivable from the DGFT - Whatever receivable from the DGFT, the amount is actually to be paid at the time of the purchases/imports. The appellant has only utilized the Cenvat credit for the payment of Excise duty and such the proposed action to disallow by applying the provisions of Section 43B is erroneous .....

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