No CENVAT of duty paid for failure to meet export obligations as per Advance Authorization license

Aurobindo Pharma Ltd. Vs Commissioner of Customs (CESTAT Chennai) Brief facts are that the appellant had imported certain goods under Advance Authorization Scheme vide various licenses. As the Advance Authorization expired, the appellants were unable to fulfill their export obligation as stipulated in these licenses. They have paid appropriate duty and interest on the quantity of inputs which were not used in the manufacture of finished products for exports. The duty was paid manually vide TR6 challan. As the differential duty comprised a portion of IGST also, the appellant had filed refund cl...