https://www.taxtmi.com/caselaws?id=278889 The court deemed the rebate of duty granted earlier as erroneous due to fraudulent availment of Cenvat credit. The duty paid on exported goods from wrongly availed credit was regularized after settlement with the Commission. Although the rebate claims were initially sanctioned, fraudulent availment led to an appeal. Despite the Settlement Commission's order settling the tax dispute, the duty payment on exported goods remained disputed. The Government rejected the Revision Application, upholding the order that no rebate claim was justified on duty paid using non-existent credit, emphasizing the duty on exported goods remained unpaid. en-us Fri, 13 Oct 2017 00:00:00 +0530 Sun, 24 Feb 2019 14:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278889 The court deemed the rebate of duty granted earlier as erroneous due to fraudulent availment of Cenvat credit. The duty paid on exported goods from wrongly availed credit was regularized after settlement with the Commission. Although the rebate claims were initially sanctioned, fraudulent availment led to an appeal. Despite the Settlement Commission's order settling the tax dispute, the duty payment on exported goods remained disputed. The Government rejected the Revision Application, upholding the order that no rebate claim was justified on duty paid using non-existent credit, emphasizing the duty on exported goods remained unpaid. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278889