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2015 (11) TMI 662 - AT - Central ExciseDenial of refund claim - Improper documentation - export of goods - Held that:- Revenue has filed the appeal on the ground that respondent has not shown their intention for claim of refund as per the invoice and refund claim has not been filed on the letter head. Another ground is that no foreign exchange has been released by exporting the goods in question. In this case, respondent has already filed refund claim which shows their intention to claim the refund. Therefore, same cannot be ground for filing the appeal before this Tribunal. Further, there is no prescribed rule that refund claim is required to be filed on letter head and only then the refund claim shall be entertained. As there is no such prescribed procedure, therefore, refund claim filed by the respondent cannot be denied. Further, in this case question of foreign exchange realization does not arise as these export goods are free replacement of defective goods. - No infirmity in the impugned order, therefore, same is upheld - Decided against Revenue.
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