2017 (1) TMI 89

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....umar Agarwal, Advoctes SWAMY ASSOCIATES - For the Appellant Shri Mohd. Yousuf, AR - For the Respondent ORDER The appeal is directed against the order dated 26.10.2012 passed by the Commissioner (A). 2.  Briefly the facts of the present appeal are that the appellant is a manufacturer of polished granite slabs, tiles and strips. The appellant is a 100% EOU having private bonded ware....

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....efund of Rs. 29,88,049/- in terms of para 5 of the Notification No.5/2006 dated 14.3.2006. Aggrieved by the said order, the Department filed appeal before the Commissioner (A) on the ground that the said Notification allowed refund only in respect of physical exports whereas the assessee's exports was deemed export. The Commissioner (A) vide his order dated 26.10.2012 allowed the appeal of the Rev....

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....R reiterated the findings in the impugned order. 6.  After considering the submissions of both the parties, I am of the considered view that the issue is no more res integra and is covered in favour of the appellant by the decision of the Gujarat High Court in the case of CCE vs. Shilpa Copper Wire cited supra. Therefore, following the ratio of the said decision, I allow the appeal of the ....