2017 (10) TMI 1429

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.... been filed by M/s. Uniword Telecom Ltd., 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-I....

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....nal hearing on 5-9-2017 and contended that 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,....

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....em on exported goods was actually from the fraudulently 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 b....