2011 (6) TMI 426

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....VEERAIYAN This is an appeal by the department against the order of the Commissioner (Appeals) No. 06-07(DK)CE/JPR-I/2009 dated 22.1.2009 by which the orders of original authority sanctioning refund have been upheld. 2. Heard both sides. 3. The respondent is a manufacturer of poly propylene filament yarn and they are exporting the final product. Some of the inputs, they have procured on payment ....

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....the appeal. The department is in appeal against the concurrent findings of the original authority and the Commissioner (Appeals) which are in favour of the assessee. 4. Learned SDR reiterates the grounds of appeal.He also relies on the Board's Circular No.84/88 dated 20.12.1988 which envisages input/output in implementing the scheme under Rule 191-B in respect of articles covered by intermediate ....

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....ntrary cannot be appreciated. The Commissioner (Appeals) has held that in the order of the original authority there is clear quantification of input credit in respect of goods which were exported during the said quarter. He also observed that the review order did not challenge the categorical finding of the adjudicating authority. In the grounds of appeal before the Tribunal also there is no averm....