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TMI Blog2018 (5) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... act exported - the appellant should submit the Bank Realization Certificate for the exports made through third party - the matter sent back to the adjudicating authority, for a limited purpose of verification of realisation of the goods cleared for exports - appeal allowed by way of remand. - Appeal No: E/30085/2018 - A/30505/2018 - Dated:- 17-4-2018 - Mr. M.V. Ravindran, Member(Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aim which was processed and the same was partly rejected on the ground that the export turnover of third party exports for computing export turnover value for the said quarter should not be considered. Aggrieved by such an order passed by adjudicating authority, an appeal was preferred before the first appellate authority. The first appellate authority in the impugned order set aside the Order-in- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority on this point are relevant which are reproduced: 5.3 As per words of value of export used in Rule 2(c), I opine that the said rule does not restrict the exports by third party exports and no specific guidelines issued for not considering third party exports turnover for computing total turnover of exports. The adjudicating authority had not given any interpretation while disallowing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee has failed to submit proof of receipt of foreign exchange in respect of third party exports, the value of third party exports have not been considered for computing export turnover. I opine that the plea of the appellant to consider value of such exports for computation of export turnover is to be allowed subject to the submission of requisite Bank Realization Certificate. 6. It can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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