2001 (12) TMI 135

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..... ppeals) has relied upon the party's letter dated 11-1-1996 on which the Assistant Commissioner had permitted the re-export, in allowing the refund claim. 2. Shri Narashima Murthy, learned JDR appearing for the Revenue while reiterating the ground of the appeal submitted that the letter dated 11-1-1996 relates to permission to re-export the goods but details were not forthcoming in the said letter .....

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..... the impugned order, I find that the point at issue has been properly analysed by the Commissioner (Appeals) with reference to the documents placed before him and arrived at conclusion that there was no justification to reject the refund claim. In the facts and circumstances of the case, I do not find any substance in the appeal filed by the Department. Accordingly, the appeal is hereby dismissed. .....

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