Merchant Exporter Denied Higher Duty Drawback Due to Lack of Proof on Cenvat Credit; Receives Reduced Amount.

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....Duty Drawback - higher All Industry Rate (AIR rate) denied - In the absence of any proof of such non availment of Cenvat credit by the manufacturer, obviously the appellant/merchant exporter was therefore entitled only to get the reduced duty draw back after deducting the amount of Cenvat Credit availed by the manufacturer.....