TMI Blog2005 (8) TMI 201X X X X Extracts X X X X X X X X Extracts X X X X ..... The demand has been made in the present case on the ground that Appellants had been erroneously refunded Additional Excise Duty (AED TTA) paid on inputs used in the production of exported items. The contention of the representative of the Company is that AED also is eligible for credit and the lower authorities are not justified in holding that credit was not due to them. The Appellant relied upo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acture. In the present case, the appeal is in respect of AED paid on inputs. Since the exported goods are to be given relief from all taxes, relief was required to be given in this regard to this duty also. This position remains clarified in Board's letter dated 9-2-2004. Thus, requirement of pre-deposit is required to be waived and recovery stayed. We do so. 5. It is quite disturbing that ev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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