1998 (10) TMI 254

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....ia, JDR, for the Respondent. [Order]. - The appellants in this case manufactured and exported certain goods. They later filed a claim for refund of the accumulated Modvat credit on the inputs used in the manufacture of such goods exports. The show cause notice dated 24-4-1996 made the following allegation : "Whereas it appears the claims of M/s. Century Laminating Co. Ltd. are not admissi....

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....osed of this submission in the following words :- "I have carefully gone through the contents of show cause notice, defence reply of the assessee, minutes of personal hearing and relevant case papers and found that a harmonious construction of the Import-Export Policy Para-250(2) along with relevant Customs Notification clearly prohibits benefit both of duty free import of inputs and refund und....