2017 (1) TMI 487

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....or the Respondent. ORDER Brief facts :- The appellant exported inputs viz. four numbers of INS monoblock, four numbers of Missile Interface Units (MIUs) and four numbers of Onboard Computer (OBCs) (total 12 sets) vide ARE-I, dated 24-4-2012 to Russia for integration of Missile by their Joint Venture Company NPOM, on the strength of Letter of Undertaking. The inputs were exported for use in integ....

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....ting authority allowed refund of Rs. 9,67,512/- but disallowed refund of Rs. 1,70,444/- for the reason that there is no proof of export and that appellant cleared the goods without ARE-I, and thus failed to comply with the procedure prescribed in Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001. The appellant filed appeal before the Commissioner (Appeals) who vide the order impugned herein up....

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....emsp;I have heard both sides. 5. The credit of Rs. 1,70,444/- which was reversed pertains to export of MIUB-144 vide commercial invoice number BM/CE/89/135, dated 17-9-2012. The Commissioner (Appeals) has categorically held that the documents produced by appellant are sufficient to prove export of goods. Except the copy of ARE-I, the appellant has produced all supporting documents like shipp....

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....ses of technical nature can be condoned, so that substantive benefit is not denied. It is settled law that procedural infractions of notifications/circulars should be condoned if exports have really taken place. In the instant case, the Department has no case of fraud or mischief on the part of appellant. Further the appellant is a public sector undertaking. It is not the case of department, nor h....