2000 (6) TMI 476

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....ri B.N. Chattopadhyay, Consultant, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The present appeal of the Revenue is against the order of the Commissioner vide which she has allowed refund of Modvat credit in respect of the exports undertaken by the respondents, in terms of Rule 57F(4). 2. We have heard Shri J.M. Kennedy, ld. JDR for the Revenue and Shri B.N.....

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....e Commissioner (Appeals) that the said copies could not be attached with the original claim inasmuch as the same had been taken into custody by the department. However, subsequently copies of the said amount were filed by the appellants, which fact is not disputed. 5. The Revenue has also contended that inasmuch as copies of relevant documents i.e. RG23A Part I & II were attached with the ....