2011 (6) TMI 426

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....dent : Ms.Sukrit Das, Advocate PER: M.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. Som....

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....d not agree with the contentions and dismissed 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-....

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....en the credit without adducing any evidence to the contrary 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....