1996 (5) TMI 165

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.....S. Saini, Advocate, for the Respondent. [Order per : Shiben K. Dhar, Member (T)]. - These revenue appeals are directed against common Order in Appeal No. 1911-14/CE/Chd./91, dated 12-12-1991 of Commissioner of Central Excise (Appeals). The issue relates to admissibility or otherwise of refund in respect of credit obtained on inputs used in the manufacture of final products which are exporte....

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....e (3) of Rule 57F Central Excise Rules, 1944 clearly provides the presentation of bill of lading or shipping bill or export application as proof that goods had been exported. In this view of the matter, the Commissioner (Appeals) was correct in holding that shipping bill along with RT 12 returns and GP 2s are evidence in support of the claim that the goods have been exported. 4. We have he....