21 August 2009
It appears that the same would be liable to ST.
Next is whether eligible for credit. It would be eligible for credit to be used for payment of ED for locally manufactured products. If not usable as refund/ rebate. If product under drawback then the condition of not availing the credit exists. Since it is not mentioned in not 17/18 of 2009 it may notbe considered as a posty removal credit eligible for refund.