2005 (6) TMI 414

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....spondent. [Order per : P.G. Chacko, Member (J)]. -  The appellants had imported inputs under DEEC scheme during 1994-95, availing the benefit of exemption under Notification No. 203/92-Cus. dated 19-5-1992. Later on, it was found by the Customs authorities that they had availed input duty credit while discharging the export obligation under the scheme. The Notification had prohibited th....

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....t goods and, in respect of such inputs, they were not liable to reverse the credit. It is pointed out that, by mistake, that they had reversed the credit in respect of such inputs. In this appeal, they want to get back this credit.  3.After hearing both sides, we are unable to accede to this prayer. The party submitted themselves to amnesty provided by the Central Government. In terms of t....