2010 (1) TMI 317

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Chadha C.A., for the Respondent. [Order].- While Revenue has come in Appeal on the ground that refund is not admissible when the Respondent has claimed the drawback, assessee's claim is that they have not received any drawback in respect of the same export. Ld. Counsel Shri Chadha submits that the assessee has not been enriched by any double claim i.e. drawback on one hand and the refund of Se....