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SHIBEN K.DHAR, S.S.KANG
Collector of Central Excise, Chandigarh – Appellant
Versus
Kanwal Engineers – Respondent
Per: Shiben K. Dhar: These revenue appeals are directed against common order in appeal No. 1911-14/CE/Chd/91 dt. 12.12.91 of Commissioner of Central Excise (Appeals). The issue relates to admissibility or otherwise of refund in respect of credit obtained on inputs used in the manufacture of final products which are exported under bond.
2. Arguing for the revenue the learned D.R. submits that the refund claim had been rejected on the ground that there was no AR-4/AR-4A from which export could be established. Commissioner (Appeals) had erred in allowing such refund claim. Only on the basis of shipping bills and bill of lading the Commissioner (Appeals) was not authority to sanction the refund.
3. Arguing on behalf of the respondent the learned advocate submits that all the necessary documents like GP2, shipping bill, bill of lading, invoices, bank certificates were attached to the refund claim. Such claim cannot be rejected merely because there was no AR-4/AR-4A since otherwise the fact of export was fully established. In fact, notification 85/77-CE dt. 1.3.87 issued under sub rule 3 of Rule 57F Central Excise Rules 1944 clearly provides the presentation of bill of lading or shipp
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