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TMI Blog2017 (4) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... y devising colourable methods - during the period 1-7-2007 to 16-5-2008 when the DTA clearances were made by the respondent, they had not availed any benefit of deemed export, on the raw materials used. Thus, during the said period, they were eligible for the benefit in terms of Sl. No. 3 of the N/N. 23/2003-C.E - benefit allowed - appeal dismissed - decided against Revenue. - E/2798/2010-EX(DB) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation No. 23/2003-C.E., dated 31-3-2003. The said notification was amended on 6-9-2007 to put a condition to the effect that EOU shall not claim the benefit of deemed export under Paragraph 8.3(a) and (b) of FTP. The period involved in the present dispute is 1-7-2007 to 16-5-2008. The respondent during the material time did not claim any benefit of drawback on the duty paid on the indigenously pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so to Section 3(i) of the Central Excise Act, 1944. He further submitted that subsequent surrender of the benefit of drawback will not mitigate the disentitlement of the respondent in terms of the existing legal provisions. 4. Ld. Counsel for the respondent contested the appeal by the Revenue. He submitted that during the relevant time, they have never claimed double benefit. The claim filed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt on inputs procured indigenously, which has put them in debar in terms of the explanation settled in the said Sl. No. 3 on 6-7-2007. Further, it is also an admitted fact that they remitted back the money, which is the cause for such debarment immediately on realizing the legal position. There is nothing on record to show that the intended benefit was sought to be misused by the respondent by dev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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