2017 (10) TMI 1429

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....td., NOIDA (hereinafter referred to as applicant) against Order-in-Appeal No. 271/CE/APPL/NOIDA/ 2012, dated 29-8-2012 whereby an appeal filed by the Commissioner of Central Excise and Customs, NOIDA, against the Orders-in-Original Nos. 75-84/AC/D-II/2005, dated 29-7-2005, passed by the Assistant Commissioner, Customs, Central Excise and Service Tax, Division-II, NOIDA has been allowed. As a resul....

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....t rebate of duty is not admissible as the duty on exported goods had been paid out of fraudulently availed Cenvat credit. 4. On examination of the Revision Application and the Commissioner (Appeals)'s order, it is noticed that the rebate claims of the applicant were sanctioned earlier by the Assistant/Deputy Commissioner, Central Excise and Customs, Division-II, NOIDA but later the Anti Evas....

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....audulently availed credit as held by the Commissioner (Appeals). But still in the Revision Application the applicant has stressed that the Cenvat credit wrongly availed by them has already been paid by them as per order of the Settlement Commission and after having done so the duty paid on exported goods from even wrong Cenvat credit cannot be said to be paid from inadmissible credit. But the Gove....