2008 (11) TMI 39

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....DAR 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 of the Central Excise Rules as well as the C....

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....rt. 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 which clearly stipulates that no refund of credit ....