2004 (6) TMI 464

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..... [Order per : S.S. Sekhon, Member (T)]. - Respondent were engaged in manufacturing of excisable Man Made Fabrics and availed Modvat credit as per law, on the inputs. Since they were exporting the fabrics and manufactured, under Bond, without discharging duty thereon, the credit of Modvat in balance could not be utilised. They were entitled to refund of such credit by the CCE (A). It who found ....

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....   As regards original document not filed, it was found that they have been submitted the same to same authorities in connection with AR 4 closures as Proof of Export. 2. Hence this appeal by Revenue on the grounds - (a)        Conditions of Notification No. 85/87-CE mandatory and are required to be strictly followed. (b)    ....

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....met. The ground of violation of Condition No. 2 and 5 is therefore not upheld. (b)        The CCE (A) has brought out the fact of AR 4 being submitted to same authority to meet the export obligation proof cannot be found fault. This to be a failure, to cause rejection of the refund under 57F(13) by the same authority cannot be upheld. The original authority coul....