2010 (6) TMI 702

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....e, Advocate, for the Respondent. ORDER Both the appeals are being disposed off by a common order as an identical issue is involved. Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeals. 2. The respondents are exporting final products under bond as well as under the claim for rebate. Wherever, the goods were exported under rebate claim, the....

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....at the assessee was in a position to utilize the credit in respect of the goods cleared for export under rebate. However, on an appeal against the above order, Commissioner (Appeals) had held in favour of the assessee, hence the present appeal. For better appreciation relevant para of Commissioner (Appeals) order in the case of M/s. Surya International is reproduced :- "7.2 The claim was filed ....

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....sumed that the appellant are exporting entirely under bond during the relevant quarter the refund cannot be denied to the appellant as there is no compulsion on a manufacturer to export the goods under rebate because to export under bond/LUT or under rebate is a privilege given to a manufacturer exporter." 4. As is seen from the above, the respondents have utilized the credit wherever they coul....