1994 (3) TMI 250

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..... a delay involved in filing the appeal which is mainly on account of the fact that the appellant construing the issue to be a denial of the export rebate wrongly filed the Revision Application before the Govt. of India. In the Revisionary authorities order dt 18-1-1984 it is observed that this is a case of refund of Modvat credit and hence should be dealt with by the Tribunal. On getting this ord .....

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..... eal and disallowed the refund of the aforesaid amount. The main reason for filing the Deptt. s appeal before the Collector (A) is that the goods were allowed for export under AR 4 dt. 5-9-1989, but they were actually shipped on 21-10-1989 i.e. in the next quarter namely October 1989 to December 1989 and hence the refund could not have been claimed in the previous quarter, in view of the provisions .....

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