2008 (11) TMI 39

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....ri CORAM :- HON'BLE MR JUSTICE BADAR DURREZ AHMED HON'BLE MR JUSTICE RAJIV SHAKDHER BADAR DURREZ AHMED, J (ORAL) 1.    We have heard the learned counsel for the appellant. We have also gone through the order of the Customs, Excise and Service Tax Appellate Tribunal dated 29.1.2008. We do not find any infirmity in the said order. The Tribunal has concluded that in view....

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....nt/assessee did not produce any proof of export. Consequently, the Tribunal allowed the refund claim of the assessee/respondent. 2.    The learned counsel for the appellant submitted that respondent could claim duty drawback in respect of the goods exported but he cannot be permitted to claim refund. However, this is negated by the proviso to Rule 5 of the CENVAT Credit Rules whi....