2015 (2) TMI 191

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..... is not in dispute that the appellant has not exported the goods and not received the consideration for the same. Therefore, as held by the Tribunal in the case of Indoworth (India) Ltd. (2011 (6) TMI 311 - CESTAT, MUMBAI) the refund claim cannot be denied on the sole ground that agreement between the foreign buyer and the appellant has not been produced. - appellant is entitled for refund claim - .....

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..... has been received are not in dispute therefore, the refund claim cannot be denied on the ground that agreement is not produced in the light of the decision of the case of Indoworth (India) Ltd. - 2012 (25) S.T.R. 78 (Tri-Mumbai). It is further submitted that the invoice issued by the CHA produced by the appellant shows the description of the goods. Therefore, refund claim cannot be rejected. 3 .....

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