2005 (7) TMI 230

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....oti Balasundaram, Vice-President]. - The Revenue is in appeal against the order of the Commissioner (Appeals) by which he has allowed the appeal of the respondents against rejection of refund claims except one claim filed on 25-2-98 in respect of consignments exported by AR4s dated 22-7-97, 24-7-97, 25-7-97 and 26-7-97 covering an amount of Rs. 47,428.80 on the ground of time-bar. 2. We have he....

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....e deemed credit register. Since there was no column in such register for showing unused or accumulated deemed credit, they were indicating on the AR4s to show that deemed credit was not utilised for such clearance and such endorsement was under a bona fide impression and their right to deemed credit already taken and mentioned in the deemed credit register cannot be taken away because of such endo....

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....hey were unable to utilise the credit earned on exported goods, for the reason that clearance for home consumption was much less than the clearance for export. As regards AR4 No. 189 dated 21-10-97, since Shipping Bill number is not mentioned in the relevant Airway bill and the Adjudicating Authority had not accepted the proof of export against the above-mentioned AR4 for this reason, they rectifi....