2009 (2) TMI 654

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..... s observed that such final product cleared by the appellant by payment of duty, were exported under the claim of rebate. If the appellants would not have chosen to pay duty on the final product, the credit so availed by them in respect of inputs is admissible as refund by way of rebate - the entire situation is Revenue neutral - appeal dismissed - decided against Revenue. - E/3814/2005 - A/516/20 .....

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..... als) has observed that such final product cleared by the appellant by payment of duty, were exported under the claim of rebate. If the appellants would not have chosen to pay duty on the final product, the credit so availed by them in respect of inputs is admissible as refund by way of rebate. As such, the entire situation is Revenue neutral. 3. In view of the above, we find no merits in the Rev .....

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