2012 (7) TMI 808

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....ber - Ld. Counsel submits that service of the courier was used for dispatch of the samples to abroad. When courier service is connected with export and relevancy thereof was not doubted, the appellant cannot be denied relief of credit relating to tax paid for appropriate consequence under different law. Ld. Commissioner (Appeals) without looking into strength of evidence filed, recorded that the ....

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.... refund has been granted. 2. Ld. DR on the other hand supports the appellate order. 3. Heard both sides and perused the records. 4. When our attention was drawn to various documents as aforesaid, resting on appeal record, we do not find any reason why the Appellate Authority did not consider that evidence on record. There is no whisper about the evidence as aforesaid resting on record nor any e....