2012 (10) TMI 992

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....13,07,924/- on account of differential amount in export incentives. The appellant exported 'mild steel galvanized sheets/strips' under serial No. 91 of the Product Engineering Group of DEPB wherein the credit rate was 20%. However, the department was of the view that the products under export were specifically covered under entry No. 363 with a credit rate of 18%. Therefore, the assessee was directed to pay the excess credit availed along with interest vide order No. 4/99, dated 18-11-1999. The appellant paid the differential credit under protest. The DGFT vide circular, dated 28-7-2000 had clarified that the benefit under serial No. 91 would be available only if the steel sheets are galvanized and coated and when the steel sheets are merel....

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....se in another case of M/s. Jindal Iron and Steel Company, Bombay and based on the direction of the Hon'ble High Court of Mumbai, the benefit of higher export incentive was allowed by the Commissioner of Customs, Mumbai vide order No. 25/2004/CAC/CC /MUM, dated 16-3-2004. Therefore, in their case also wherein the facts are identical, they should be allowed the benefit of higher export incentives. 4. The learned Assistant Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities. 5. We have carefully considered the submissions made by both the sides. 5.1 The Office Order No. 4/99, dated 18-11-1999 is a general order applicable to all exporters wherein it has been stated that in the ca....