2016 (9) TMI 1137

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... was not done by the assessee himself but the same were through a merchant exporter - Held that:- an earlier appeal of the Revenue against the said respondent was disposed of by the Tribunal reported as Commissioner of Central Excise, Indore Vs National Steel and Agro Industries Ltd. [2016 (1) TMI 847 - CESTAT NEW DELHI]. It was held that the fact that the export was affected through a merchant exp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... m is that export was not done by the assessee himself but the same were through a merchant exporter, in which case the refund would not be admissible. 3. We find that an earlier appeal of the Revenue against the said respondent was disposed of by the Tribunal reported as Commissioner Of Central Excise, Indore Vs National Steel and Agro Industries Ltd. 2016-TIOL-185-CESTAT-DEL. It was held that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X