2012 (11) TMI 829

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..... o the appellant has to be deducted from the amount of refund payable to the appellant – Held that:- Deduction of CENVAT credit amount by sanctioning refund does not appear to be correct since no provision of law where the future CENVAT credit admissible can be taken into account while calculating the customs duty payable under Notification No. 94/96-Cus - appellant has made out a prima facie case .....

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..... drawback received. The appellant paid full amount of duty and cleared the goods. Thereafter, the appellant filed a refund claim, claiming benefit of Notification No. 94/96-Cus. The matter regarding eligibility of the appellant to benefit of the notification attained finality at the level of this Tribunal. 2. The issue, now before us, is the question of refund and the method of calculation of the .....

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..... ble to the appellants and deducting the same. It was also submitted that when the goods are normally cleared from customs, question of eligibility or otherwise to CENVAT credit is not to be taken into account and what was required to be done in this case was done correctly by the original adjudicating authority, which was to calculate the duty payable at the time of second importation of the machi .....

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