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<h1>The Supreme Court dismissed the appeal in the case with citation 2015 (4) TMI 1187 - SC.</h1> The Supreme Court dismissed the appeal in the case with citation 2015 (4) TMI 1187 - SC. - 2017 (349) E.L.T. A96 (SC) CENVAT Credit - entitlement of duty drawback - audit team noted that the petitioner had wrongly availed of CENVAT credit of the Excise duty, contrary to Rule 3(5) of the CENVAT Credit Rules, 2004, as the goods were temporarily imported capital goods, meant to be re-exported - Claim of drawback claim was rejected on the ground of period of limitation - the decision in the case of M/s. Vishal Beverages Pvt. Ltd. Versus Union of India And Another [2014 (8) TMI 255 - DELHI HIGH COURT] contested, where it was held that The petitioner cannot be allowed a drawback on the Excise duty as that would tantamount to allowing it to profit from its unjustly derived benefit of the CENVAT credit till May 2012 - Held that: - the decision in the above case upheld - appeal dismissed. The Supreme Court dismissed the appeal in the case with citation 2015 (4) TMI 1187 - SC. Judges were Mr. H.L. Dattu and Mr. Arun Mishra.