2002 (12) TMI 529

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....lant. Shri L. Narasimha Murthy, JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - This appeal arises out of and is directed against the order-in-original No. 64/2000-SP, dated 22-1-2001 passed by the Commissioner of Central Excise, Visakhapatnam. 2. Shri Chidananda Rao, learned Consultant appearing for the appellants submitted that issue relates to dete....

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....alues of domestic values would have been declared on AR 4s and duty paid, appellants would have claimed higher rebate. Further appellants were paying duty through RG 23 (Modvat account) and taking that amounts was paid also as cash refund. 3. Further he urged that department did not dispute the fact of export of all the consignments which were duly exported and on proof of export the rebat....

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....xports under claim for rebate and for adjustments in the Bond Account for exports under Bond would henceforth be based on F.O.B. value. It may be made clear that for goods which are not proved to have been exported F.O.B. value would not apply." 4. Shri Narasimha Murthy appearing for the Revenue submitted that as can be seen from the order, the Commissioner has relied upon the Circular No.....