2005 (2) TMI 553

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.... the Appellant. Shri U. Raja Ram, JDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal which has been filed by the appellants against the impugned order in appeal, the issue relates to the refund of duty to the appellants on the inputs used by them in the manufacture/processing, of export goods, in terms of Notification No. 43/2001-C.E. (N.T.) dated 26-6-2....

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....acture/processing of the export goods, in terms of Notification No. 43/2001, dated 26-6-2001. The learned Commissioner (Appeals), as we find from the impugned order, has accepted that the duty paid inputs were used by the appellants in the manufacture of export goods and that the goods were actually exported by them. He was satisfied with the bills of lading submitted by the appellants showing the....