2013 (4) TMI 472

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..... icial forum, we set aside the impugned order and allow the appeal. - E/5/12 - FINAL ORDER No. 634/12 - Dated:- 11-6-2012 - Chittaranjan Satapathy And D.N. Panda, JJ. Appellant Rep by: Shri M.V. Raman, Adv. Respondent Rep by: Shri P. Arul, Supdt. Per: Chittaranjan Satapathy: Heard both sides. 2. The appellants have been denied credit of service tax paid on Foreign Commissi .....

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..... after taking credit of duty paid on the inputs and utilizing the same, then the question of refund of input duty would not arise. But it is clearly the Government's policy not to export the domestic duties, on the finished goods or on the inputs, to the International market. If refund of input duty credit is not allowed, the goods will become costly in international market and less competitive. K .....

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