2017 (4) TMI 210

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Aggarwal, AR, for the Appellant. Shri S.C. Jain, Advocate, for the Respondent. ORDER [Order per : B. Ravichandran, Member (T)]. - The appeal by the Revenue is against the order dated 28-4-2010 of the Commissioner (Appeals) of Central Excise, Jaipur. 2. The brief facts of the case are that the respondents are 100% EOU and during the relevant time, they were engaged in the manufactu....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rential duty by denying the exemption in terms of Sl. No. 3 of the abovesaid notification concluded vide the impugned order. The ld. Commissioner dropped the proceedings against the respondent. Aggrieved, the Revenue is in appeal. 3. Ld. AR reiterating the grounds of appeal submitted that when the conditions of the Notification is applicable throughout the relevant period, the act of the r....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....they have immediately remitted the money back within four months. Their repayment of the unintended benefit cannot be considered as a reason for denial of the concessional rate of duty, which is otherwise available as all the conditions are fulfilled. He relied on the various decided cases to support his contention. 5. We have heard both the sides and examined the appeal records. 6.&ems....