2001 (8) TMI 232

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....cturing LDPE lock grips seal bags falling under sub-heading 3923.90 of the Central Excise Tariff Act, 1985. They exported these goods and claimed a refund of the duty of Rs. 88,291/-, 98,706/- and 1,38,271.70 in their three claims in respect of the accumulated Modvat credit under Rule 57F(13) of the Central Excise Rules, 1944. The first mentioned two amounts were sanctioned by the Deputy Commissio....

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....er (Appeals), Bhopal vide his order dated 31-1-2000. 3. These are second stage appeals filed by the party. I have heard Shri R.G. Sheth, Advocate for the appellants and Shri A.S. Bedi, SDR for the respondents. The learned advocate for the appellants relies on the decision of the Tribunal in the case of CCE, Chandigarh v. Kanwal Engineers [1996 (87) E.L.T. 141 (T)] in which it is held that the r....