2000 (6) TMI 476

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..... Archana Wadhwa, Member (J)]. The present appeal of the Revenue is against the order of the Commissioner vide which she has allowed refund of Modvat credit in respect of the exports undertaken by the respondents, in terms of Rule 57F(4). 2. We have heard Shri J.M. Kennedy, ld. JDR for the Revenue and Shri B.N. Chattopadhyay, ld. Consultant for the respondents. 3. The Revenue s grievance i .....

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..... asmuch as the same had been taken into custody by the department. However, subsequently copies of the said amount were filed by the appellants, which fact is not disputed. 5. The Revenue has also contended that inasmuch as copies of relevant documents i.e. RG23A Part I II were attached with the refund claim after a period of six months, the refund should be considered as having been filed afte .....

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..... V in respect of raw material used in the manufacture of final goods where RG-23A account is being maintained by the assessee. Similarly non-filing of copies of RG-23A account along with refund claim does not make the claim inadmissible or late filing of same does not make the same as barred by limitation. Similarly covering of clearance of each consignment by separate gate pass in respect of one A .....

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