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2018 (5) TMI 863
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....r per: Mr. M.V. Ravindran] 1. This appeal is directed against Order-in-Appeal No. VIZ-EXCUS- 003-APP-050-17-18, dated 29.09.2017 and filed by Revenue. Notices were open both appellant and respondent along with appeal memorandum. 2. On perusal of records, it transpires that the issue lies in narrow compass, accordingly the appeal is taken up for disposal even in the absence of any representat....
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....dered as exports and has to be included for computing total turnover of exports. 4. Ld. DR submits that the findings of the first appellate authority are not correct; that the exports made during the quarter shall be the goods exported by the Respondent and submits that the first appellate authority has recorded that the respondent did not produce the bank realisation certificate of the exports....
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.... in respect of all the exports and therefore the restriction of the refund claim on aforesaid ground is not tenable. The appellants quoted the following judicial decision for their reliance. (a) CCE Hyderabad Vs. Ravi Food Limited 2011(271)ELT 436 (Tri.-Bang.) (b) CCE&Cus, Nashik Vs Sipra Engineers Pvt Ltd 2007(217) elt 239 (Tri.- Mumbai) (c) Meghdoot Pistons Pvt Ltd Vs.....
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....the goods which were cleared from the factory premises of the appellant were in fact exported and the interpretation given by the Tribunal has been correctly followed by the first appellate authority. I do not find any reason to interfere in such an interpretation which is held as correct by the decisions of the Tribunal. 7. As regards the point raised by Ld. DR, I do find that the first appell....