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2013 (7) TMI 52 - CESTAT AHMEDABADRefund on export of goods - manufacturer of bulk drugs and export of final product viz. Ethambutol. As per Adjudicating Authority two grounds for rejection of refund claim - Appellant has not produced any basic documents to indicate that they have exported the goods and another ground is that the exported goods cannot be cleared under bond/LUT. - Held that:- Lower Authorities have not considered the decisions in the case of Tuffropes Pvt. Ltd. – [2008 (9) TMI 631 - CESTAT, AHMEDABAD] and in the case of Well Known Polyesters Ltd. – [2011(1)TMI 664-CESTAT, AHMEDABAD] - Lower Authorities have not appreciated the factual position which needs to be considered by them in correct perspective as also the decisions of the Tribunal cited earlier and the judgment of Hon'ble High Court of Bombay in the case of Repro India Ltd. – [2007 (12) TMI 209 - BOMBAY HIGH COURT]. - Matter is remanded to adjudicating authority to reconsider the issue afresh after following the principles of natural justice and also all the documents which are produced and will be produced by the appellant in support of his refund claim.
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