2007 (2) TMI 137

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..... ds manufactured by him by paying duty thereon while removing goods from factory and then has claimed rebate ofthe duty paid by him as the goods were exempted from payment of duty. 2. The Revenue has contended that since goods exported out of country were exempted from payment of duty, therefore, the amount paid by the respondent manufacturer in each case cannot be treated as duty paid and he is n .....

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..... im rebate thereon because the goods were exported out of country as payment of excise duty thereon. In either case the result is the same. 4. In that view of the matter, the question raised in the writ petition is academic for the purpose of these two cases and need not be gone into details. 5. Accordingly, the writ petitions are dismissed. 6. No orders as to costs.
Case laws, Decisions, Ju .....

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