https://www.taxtmi.com/caselaws?id=251121 The court upheld the denial of a rebate claim amounting to Rs. 30,43,944/- for goods exported as a merchant exporter due to fake transactions aimed at obtaining CENVAT credit and rebate. It was found that there was no physical movement of goods and no use of duty-paid inputs in the exported goods. The petitioner's reliance on a previous decision was deemed inapplicable as the transactions were fraudulent. The petition was dismissed, and no interference was warranted under Articles 226 & 227 of the Constitution of India. en-us Wed, 02 Jul 2014 00:00:00 +0530 Sat, 10 Jan 2015 11:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251121 The court upheld the denial of a rebate claim amounting to Rs. 30,43,944/- for goods exported as a merchant exporter due to fake transactions aimed at obtaining CENVAT credit and rebate. It was found that there was no physical movement of goods and no use of duty-paid inputs in the exported goods. The petitioner's reliance on a previous decision was deemed inapplicable as the transactions were fraudulent. The petition was dismissed, and no interference was warranted under Articles 226 & 227 of the Constitution of India. Case-Laws Central Excise Wed, 02 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251121