2000 (11) TMI 406

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..... e appeal on merits. 2. Revenue filed this appeal against the order-in-appeal dated 7-3-2000 passed by the Commissioner (Appeals). 3. Brief facts of the case are that respondent filed a refund claim for Rs. 52,172.10. The claim pertains to the amount of Modvat credit reversed by the respondent which was earlier taken on inputs used in the manufacture of export goods, exported under DEEC Scheme. .....

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..... The respondent claimed the benefit of duty free import under the Notification No. 203/92-Cus., dated 19-5-1992 on the strength of AR-4 documents which were granted only after the removal of credit made by a manufacturer prior to this export. Respondents filed a refund claim in respect of amount so credited by them. The learned JDR appearing on behalf of the Revenue submits that in view of the con .....

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