2008 (3) TMI 577

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....nt. Shri R.D'Silva, Export Manager, for the Respondent. [Order]. - These are two appeals filed by the revenue against the order of the Commissioner (Appeals), who has allowed the refund of accumulated credit earned by the respondent in view of the fact that during the relevant quarter, the credit earned on the goods exported under bond could not have been utilized by them in respect of cl....