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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 ..... s appeal is directed against Order-in-Appeal No. VIZ-EXCUS- 003-APP-050-17-18, dated 29.09.2017 and filed by Revenue. Notices were open both appellant and respondent along with appeal memorandum. 2. On perusal of records, it transpires that the issue lies in narrow compass, accordingly the appeal is taken up for disposal even in the absence of any representation from the respondent. 3. Heard Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for computing total turnover of exports. 4. Ld. DR submits that the findings of the first appellate authority are not correct; that the exports made during the quarter shall be the goods exported by the Respondent and submits that the first appellate authority has recorded that the respondent did not produce the bank realisation certificate of the exports. It is his submission that the matter may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... striction of the refund claim on aforesaid ground is not tenable. The appellants quoted the following judicial decision for their reliance. (a) CCE Hyderabad Vs. Ravi Food Limited 2011(271)ELT 436 (Tri.-Bang.) (b) CCE&Cus, Nashik Vs Sipra Engineers Pvt Ltd 2007(217) elt 239 (Tri.- Mumbai) (c) Meghdoot Pistons Pvt Ltd Vs. CCE Kanpur 2011(263) ELT 610 (Tri.- Del.) I perused the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct exported and the interpretation given by the Tribunal has been correctly followed by the first appellate authority. I do not find any reason to interfere in such an interpretation which is held as correct by the decisions of the Tribunal. 7. As regards the point raised by Ld. DR, I do find that the first appellate authority in para 5.4of the impugned order has specifically stated that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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