2006 (4) TMI 378

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....  Heard both sides. The assessee is in appeal aggrieved by the impugned order passed by the Commissioner of Central Excise (Appeals), Vapi, who has set aside the refund claim sanctioned by the adjudicating authority. 2. The brief facts of the case are that the appellants had exported dyed/processed manmade fabrics. Their main inputs was polyester viscose yarn on which credit has be....

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....itted where the final product has been exported under a rebate claim. 4. The Commissioner of Central Excise (Appeals) has observed that the various decision cited by the appellants are not applicable to the instant case, because the goods were exported under rebate claim and not under bond. 5. The Ld. Counsel for the appellants relies upon the Tribunal's decision vide Order A-1437-....