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TMI Blog2005 (2) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... aja Ram, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. In this appeal which has been filed by the appellants against the impugned order in appeal, the issue relates to the refund of duty to the appellants on the inputs used by them in the manufacture/processing, of export goods, in terms of Notification No. 43/2001-C.E. (N.T.) dated 26-6-2001. The learned Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Notification No. 43/2001, dated 26-6-2001. The learned Commissioner (Appeals), as we find from the impugned order, has accepted that the duty paid inputs were used by the appellants in the manufacture of export goods and that the goods were actually exported by them. He was satisfied with the bills of lading submitted by the appellants showing the export of the goods manufactured from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aimed under the Notification No. 47/94 and was sought to be denied to an assessee by the Revenue for non-compliance with the procedural requirement, but the Tribunal did not accept that ground and observed that benefit of the notification could not be denied for simple non-compliance with the procedural requirement, when the actual export was proved by ample evidence on record. The case of the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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