2005 (8) TMI 256

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....ed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the refund of Rs. 45,398/- was rejected on the ground that the appellant failed to produce application form i.e. ARE-I in respect of goods exported by them. 3. The contention of the appellant is that as per the provisions of Notification No. 11/2002-C.E., dated 1-3-2002, the Revenue prescribed a procedure fo....

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....RE-1 along with the refund claim. The contention is that previously this application was known as AR-4 and the Tribunal in the case of Wonderseal Packing v. CCE reported in 2002 (147) E.L.T. 626 held that the refund claim of credit on export of goods not deniable merely for failure to follow AR-4 procedure if the claim is otherwise admissible. 4. The contention is that other documents which wer....

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....de Notification No. 11/2002-C.E. prescribed the procedure for claiming refund in respect of the credit on inputs used in the manufacture of final product which were cleared for export as per the notification the manufacturer has to submit form along with bill of lading or shipping bill or export application duty certified by the officer of Customs to show that the goods have been exported. In the ....