2000 (6) TMI 476 - AT - Central Excise

Summary

The Revenue's appeal against the order allowing refund of Modvat credit for exports was rejected by the Appellate Tribunal CEGAT, Kolkata. The Tribunal found no merit in the Revenue's contentions regarding maintenance of Form-IV register, attachment of RG23A copies with the refund claim, and clearance of export consignments under separate gate passes. The appeal was dismissed.