2009 (7) TMI 960

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..... [Order]. -  Heard both sides. This is a case where, according to the ld. Counsel Shri S. Murugappan, the appellants have used single yarn for manufacture of multiple yarn and have exported the same. Since the exports have been made under bond without payment of duty, there has been accumulation of credit which the appellants have not been able to utilize. The authorities below have denied r .....

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..... sp; Idol Textiles Ltd v. CCE, Thane-I, 2007 (217) E. L. T. 299 (Tri.-Mumbai) It is also the policy of the Government to encourage exporters and to ensure that the domestic taxes are not exported along with goods. Hence, I am of the view that the appellants are eligible to get refund of the accumulated credit. The impugned order is set aside and the appeal is allowed with consequential relief to t .....

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