2010 (11) TMI 251

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.... V.K. Sehgal, Advocate, for the Respondent. [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....

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....ute that the respondents final product was exported 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 stan....

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....the claim having been filed in the old format. I really 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 shoul....