1997 (12) TMI 131

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....inst Order-in-Appeal No. NK (2526) 199/97, dated 7-4-1997 passed by the Commissioner (Appeals), Mumbai. 2. Briefly stated the Asstt. Commissioner of Central Excise, Divn. A, Mumbai-I Commissionerate rejected the rebate claim of Rs. 76,195/- filed by the applicants being Central Excise duty paid on the cotton fabrics used in the manufacture of made up articles exported under bond vide AR 5 No. 1....

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....e same goods have been exported. To a specific query as to the documentary proof viz., order of the supplier, letter of credit, invoice, Application for removal and shipping bill, they averred that all the documents are available in their application. They also submitted vide letter under Ref. No. 1E/4195, dated 21-11-1997 various documents like offer dated 23-1-1995, confirmation order by buyer d....