2011 (6) TMI 348

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....Respondent : Shri J.C. Patel, Advocate   Per : Mrs. Archana Wadhwa;   Being aggrieved with the passed by Commissioner (Appeal), Revenue has filed the present appeal. We have heard Shri R.S. Srova, learned JDR and Shri J.C. Patel, learned advocate.   2. As per facts on record, the appellants have manufactured and exported polyester textured yarn under bond. In terms of provi....

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....ppellant for use the credit for any reason. He further observed that inasmuch the word any reason is wide enough and the meaning cannot be restricted to reduce the scope of the term, the appellants are eligible for refund of NCCD. He accordingly, allowed the appeal. Hence the present appeal.   4. We find that the issue is no more res-integra and stands settled in the case of the same appel....