https://www.taxtmi.com/caselaws?id=93037 Refund of Modvat credit on inputs used in exported finished goods was held admissible where export was established by GP-2, shipping bill, bill of lading and export invoice, even though the AR-4 or AR-4A procedure was not followed. The Tribunal noted that the adjudicating authority did not dispute the fact of export and that the relevant notification accepted documentary proof such as a shipping bill or bill of lading to establish export. Relying on its earlier view that no further requirement arises once the prescribed export documents are produced, it accepted the refund claim and rejected the Revenue's challenge. en-us Thu, 26 Aug 1999 00:00:00 +0530 Mon, 07 Nov 2011 18:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93037 Refund of Modvat credit on inputs used in exported finished goods was held admissible where export was established by GP-2, shipping bill, bill of lading and export invoice, even though the AR-4 or AR-4A procedure was not followed. The Tribunal noted that the adjudicating authority did not dispute the fact of export and that the relevant notification accepted documentary proof such as a shipping bill or bill of lading to establish export. Relying on its earlier view that no further requirement arises once the prescribed export documents are produced, it accepted the refund claim and rejected the Revenue's challenge. Case-Laws Central Excise Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93037