2000 (11) TMI 406

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.... letter dated 10-11-2000 made a request to decide the appeal on merits. 2. Revenue filed this appeal against the order-in-appeal dated 7-3-2000 passed by the Commissioner (Appeals). 3. Brief facts of the case are that respondent filed a refund claim for Rs. 52,172.10. The claim pertains to the amount of Modvat credit reversed by the respondent which was earlier taken on inputs used in ....

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....e account before the removal of such exempted final product. The respondent claimed the benefit of duty free import under the Notification No. 203/92-Cus., dated 19-5-1992 on the strength of AR-4 documents which were granted only after the removal of credit made by a manufacturer prior to this export. Respondents filed a refund claim in respect of amount so credited by them. The learned JDR appear....