TaxTMI 
TaxTMI 
2010 (11) TMI 251
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....ndent. [Order]. - Being aggrieved with the order passed by the lower authorities, Revenue has filed the present appeal. 2. I have heard Shri S.K. Bhaskar, learned DR appearing for the Revenue and Shri V.K. Sehgal, learned Advocate for the respondents. 3. The respondents are engaged in the manufacture of textile and textile articles failing under Chapters 52, 55, 58 and 63 of First S....
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....ted during the period 1-6-06 to 30-6-06 and all the relevant documents were filed by the assessee. 6. Verification report of the Range Superintendent was also procured. He also observed that perusal of ARE-1 as submitted by the respondents revealed that the export is not under claim of duty paying document and undertaking to that effect below stands given by the assessee. The lower authorities ha....
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....lly fail to understand as to how the format for claim of refund would be a deciding factor on the availability or otherwise of the refund claim. Merely because the claim was filed in an old format by itself, cannot be made a ground for denial of credit. Similarly, the Revenue's objection that the assessee was having home clearances also and should have used the credit for payment of duty on the sa....