1999 (8) TMI 389

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..... r Singh, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are two appeals preferred by Revenue against orders dated 10-8-1992 and 31-12-1992 passed by the Collector (Appeals) allowing the refund of Modvat credit in respect of inputs used in the manufacture of finished goods which were exported out of India. 2. Shri R.K. Sharma, learned SDR, emphasised that the .....

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..... . We find that in this case also GP-2, Shipping Bill, bill of lading, export invoice have been produced showing the export. The Collector (Appeals) also observed that the adjudicating authority had nowhere disputed the export of goods. Following the ratio of the decision of the Tribunal in the respondents' own case earlier, we find no reason to interfere with the impugned order and reject bot .....

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