2009 (6) TMI 812

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.... Appellant. Shri J.S. Negi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After hearing both the sides duly represented by Shri Hardik Gupta, learned Advocate and Shri J.S. Negi, SDR, we find that the appellants cleared Derrick Cranes in CKD condition total valued at Rs. 87.5 Lakhs under 15 invoices, during the period February 2002 to November 2002 to Export Promoti....

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....e refund of terminal excise duty or deemed export draw back. As such he submits that entire situation is Revenue neutral and the appellants cannot be made to suffer on account of the lapse on the part of proper officer in granting such permission. 3. Countering the arguments Learned SDR submits that the refund of terminal excise duty or deemed export draw back benefit are not within the ju....