2009 (7) TMI 378

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d on such exports. It is the policy of the Government to encourage exporters and to ensure that domestic taxes are not exported. In the present case, the appellants are not only eligible for duty paid on the yarn but they are also eligible for refund of the input duty credit taken in respect of the yarn unless such credit has been already utilised elsewhere. The authorities below have passed an or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e and later on claimed refund which has been denied to them under the impugned order. 3. Heard ld. SDR Shri R.P. Meena who supports the impugned order. 4. I find that when an assessee takes credit on inputs, rules allow him to remove the inputs as such for export without payment of duty. In this case, the appellants have paid duty while exporting the inputs and are claiming rebate of the duty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X