2013 (6) TMI 177

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....ndent. ORDER The Assistant Commissioner (Rebate), Central Excise, Mumbai-1 has rejected a claim of rebate made by the respondent by an order dated 8 February 2007. The claim was rejected on the ground that it was not possible to identify and corelate the consignment of sugar exported with the goods which were cleared from the factory on payment of duty. In appeal, however, the Commissioner o....

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....he findings came to the conclusion that the goods which were cleared from the factory in question on payment of duty were actually exported. As a matter of fact, the Commissioner (Appeals) found the goods were exported on payment of Central Excise duty directly from the place of the manufacture; the goods were carried by truck from the premises of the manufacturer and loaded in railway wagons and ....