2017 (2) TMI 527

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.... Heard both sides. 2. This appeal is filed against OIA-RKA-41-SRT-I-2009, dt.21.01.2009, passed by Commissioner (Appeals), C.Ex. & S.Tax, Surat-I. 3. The learned Advocate for the Appellant submits that the Appellants herein supplied the processed fabrics to merchant exporter viz. Aanchal Synthetics, who ultimately exported the goods under claim of rebate. Later, it was found by the Depart....

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....the entire rebate claim has been recovered from the merchant exporter, again denying the deemed CENVAT Credit which was reversed while clearing the processed fabrics to the merchant exporter, would result in recovery of duty twice on the same goods. He submits that following the said precedent, their appeal is also liable to be allowed. 4. Per contra, the learned Authorized Representative for t....

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....brics by M/s Aanchal Synthetics Ltd has already been recovered. The only difference in the present case is, besides export by M/s Aanchal Synthetics Ltd, the Department also proposed to recover deemed credit for clearance made to local buyers. The learned Advocate, considering the fact that the deemed credit of Rs. 4,871/- (Rupees Four Thousands, Eight Hundreds and Seventy One only), being an insi....