1999 (8) TMI 389

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.... Kulwinder Singh, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are two appeals preferred by Revenue against orders dated 10-8-1992 and 31-12-1992 passed by the Collector (Appeals) allowing the refund of Modvat credit in respect of inputs used in the manufacture of finished goods which were exported out of India. 2. Shri R.K. Sharma, learned SDR, empha....