Copy of order

[kamal chordia]

Dear Sir

Please arrange to provide copy of order in below matter which we have teken from TMI website

Central Excise: Drawback benefit - The argument of the revenue that since the petitioner paid the excise duty or CENVAT credit subsequently after issuance of show cause notice, hence, the petitioner is not eligible for the aforesaid benefit is not acceptable - HC

Thanks & regards

 

Kamal

[YAGAY andSUN]

M/s Sterling Agro Industries Ltd. Versus Union of India And others=(2013 (5) TMI 91 - MADHYA PRADESH HIGH COURT)

AI Summary

Drawback benefit: subsequent payment of excise duty or CENVAT credit after a show cause notice does not bar entitlement. The core issue concerns whether a claimant who pays excise duty or utilizes CENVAT credit after issuance of a show cause notice remains entitled to drawback benefits; the timing of such payment or credit utilization after a show cause notice does not by itself negate eligibility where the claimant satisfies the statutory and procedural conditions for drawback.