2010 (10) TMI 570

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....R, for the Appellant. Ms. Sukriti Das, Advocate, for the Respondent. [Order]. -  Revenue is in appeal against the sanction of the refund claim by the lower authorities to the respondents. 2. The facts of the case are that the respondents are 100% EOU and availing Cenvat credit on the services availed by them. As the respondent is an exporter, they are not able to utilize the ....

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....ts themselves. The DR produced some of the shipping bills and AR.I for examination. 4. On the other hand, the learned Advocate for the respondent submitted that these documents are duly certified by the customs officers showing that the goods have been exported by them. Hence their refund claim has been rightly sanctioned. 5. I have carefully examined the documents placed before me....