2010 (6) TMI 354

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..... e domestic market on payment of duty under Notification No. 30/2004-C.E - Held that: - goods obtained duty-free for export purposes has not been exported - duty has been paid under Notification No. 30/2004-C.E. and the said notification has a condition that Cenvat credit on input duty should not be taken, the question of refunding any amount towards such credit cannot arise - appeal is dismissed

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..... for the appellants merely explains the facts of the case and reiterates the claims of the appellants. The learned SDR appearing for the Department states that the lower appellate authority has considered the claims of the appellants and has rightly rejected the same. 4. I find that part of the goods obtained duty-free for export purposes has not been exported. As such, the duty is payable .....

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