https://www.taxtmi.com/caselaws?id=756449 Gujarat HC dismissed petition seeking recovery of rebate on exported goods where claims were pending disposal. Investigation revealed fake invoices and improper CENVAT credit availment - grey fabrics were never actually supplied by dealers/manufacturers who only sent central excise invoices indicating duty payment without goods supply. Revisional Authority found transactions between petitioner and supplier were fraudulent, with goods provided to processors differing from those on which CENVAT credit was later reversed. Following precedent in Diwan Brothers case, court held petitioner failed to establish supplier paid duty on actual goods supplied, making rebate claim invalid. en-us Thu, 25 Jul 2024 00:00:00 +0530 Fri, 02 Aug 2024 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756449 Gujarat HC dismissed petition seeking recovery of rebate on exported goods where claims were pending disposal. Investigation revealed fake invoices and improper CENVAT credit availment - grey fabrics were never actually supplied by dealers/manufacturers who only sent central excise invoices indicating duty payment without goods supply. Revisional Authority found transactions between petitioner and supplier were fraudulent, with goods provided to processors differing from those on which CENVAT credit was later reversed. Following precedent in Diwan Brothers case, court held petitioner failed to establish supplier paid duty on actual goods supplied, making rebate claim invalid. Case-Laws Central Excise Thu, 25 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756449