2021 (2) TMI 953

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....ur P Sheth, Advocate for the Appellant Shri. Vinod Lukose, Superintendent (AR) for the Respondent ORDER The brief facts of the case are that the appellant had imported certain capital goods under duty free EPCG scheme in the year 2011. The said capital goods after being put to use were re-exported and the appellant had paid Rs. 1,96,33,568 under the head of Custom Duty and later on availe....

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....however denied as the appellant had failed to fulfill the EPCG obligation and he was required to pay the custom duty as per custom authorities direction and this custom duty and cess are ineligible for credit under Cenvat Credit Rules,2004. Based on the said audit objection the Show Cause Notice 07.12.2015 was issued. The show cause notice had been adjudicated by the Order in Original dated 25.11.....

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....sides and considered all the submission made by both the sides. We find that facts of the case is not under dispute that though the appellant had imported duty free capital goods under EPCG but subsequently the same was re-exported after being put to use for substantial time. The appellant claimed the Cenvat Credit in respect of the duty paid on re-exportation of the capital goods. The Lower Autho....

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....d the appellant are entitled for rebate claim. We find that this is a vital issue raised by the appellant before the Adjudicating authority as well as the Commissioner (Appeals) .The same should have been considered in detail and proper finding should have been given however, both the authorities failed to properly consider the issue of rebate claim in accordance with law. 4. In view of our abo....