2011 (4) TMI 1225

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....n, Advocate, for the Appellant. Shri W.L. Hangshing, Jt. CDR, for the Respondent. ORDER Cenvat credit availed by the appellants of Rs. 74,35,682/- has been demanded with interest and penalty equivalent to the same has been imposed. Further rebate of Rs. 1,24,81,552/- sanctioned to the appellant has also been demanded with interest and equivalent amount of penalty has been imposed. Further....

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....vat credit and rebate was not admissible. 3. The learned Advocate on behalf of the appellants submitted that there are several decisions of the Tribunal and the Hon'ble Supreme Court which have taken a view that once duty has been paid, the rebate would be admissible and cannot be denied on the ground that the duty was not payable; once rebate was admissible to the manufacturer the same ca....

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....ailable. This Notification provides for sanction of rebate of duty paid on the exporter. Finally he submitted that in respect of their unit this Tribunal had given unconditional stay in similar set of facts. In fact, he submits that in this case the unit's stand is on better footing-line, stay was granted where the unit had not even obtained registration whereas in this case the appellant is a reg....