Department's claim of non-receipt of inputs and non-manufacturing of export goods dismissed due to lack of evidence.

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....Recovery of rebate claim - Inputs received in the factory or at the premises of job worker so as to claim rebate, or not - The department’s case of non-receipt of inputs by the appellant and the job worker and non-manufacturing of export goods is baseless and without any tangible evidence. On the contrary, the appellant have established that the appellant have received the inputs in their factory and at job workers premises and the goods manufactured there from have been exported - AT....