2016 (12) TMI 920

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....r V. Padmanabhan: The present appeal is directed against the Order-In-Appeal dated 4.8.2016 passed by the Commissioner (Appeals), Bhopal. The appellant is a manufacturer of various parts of machines. During the course of Audit, it was observed that the appellant had exported goods under Rule 18 of Central Excise Rules i.e. under claim for rebate vide Invoice No. 94 dated 17.01.2009 under which th....

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....nt had cleared for export one consignment of cam shafts without payment of duty; the goods were duly exported and the proof of export was accepted by the dept. However, the foreign buyer rejected some pieces and raised a debit note on the appellant to recover the value of rejected goods, already paid for by them. The value of such goods was worked out at Rs. 1,77,608/- and the proportionate rebate....