2011 (7) TMI 211

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..... ggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal.   2. After hearing both the sides duly represented by Shri J.S. Negi, learned DR appearing for the Revenue and Shri Willington Christian, learned Advocate appearing for the respondents, we find that a short dispute is involved. The respondents are 100% EOU. The dispute involved is their entitlemen .....

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..... med exports have all the elements of export, inasmuch as they are against competitive international standards and payment is in foreign exchange. Accordingly, the Revenue has contended that inasmuch as the Commissioner (Appeals) has not examined the fact of receipt of payment in foreign exchange, reliance upon the above referred decision is not appropriate.   4. We find no merits in the abov .....

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