TMI Blog2013 (11) TMI 1386X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods which is on the EP copy of the shipping bill - If the EP copies of the shipping bills have been mis-placed, the photocopies of the original EP copies duly attested by the exporter can also be produced, as it contains the certification by the Customs officers certifying the export of the goods – relying upon COMMISSIONER OF C. EX., JAIPUR-I Versus UNIMAX GRANITES (P) LTD. [2010 (10) TMI 570 - CESTAT, NEW DELHI] – order set aside – Decided in favour of assessee. - Appeal No.E/161/2011-SM - Order No 57464/ 2013 - Dated:- 13-8-2013 - Shri Rakesh Kumar, J. For the Appellant : Ms. Rashi, Advocate For the Respondent: Shri P.K. Sharma, DR JUDGEMENT Per Rakesh Kumar: The appellant is a 100% EOU. In respect of certain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upheld by the Commissioner (Appeals) vide order dated 15.09.2010, against which this appeal has been filed. 2. Heard both the sides. 3. Ms. Rashi Surekha, Advocate, ld. Counsel for the appellant, pleaded that as is clear from para 4.3 of the order-in-appeal, the Commissioner has accepted that perusal of shipping bills submitted by the appellant would show that the goods covered under each ARE-I and shipping bills were duly exported and proof of exports in each case was accepted by the competent authority, that cash refund under Rule 5 is respect shipping bills has been rejected only on the ground that in 20 cases, the original EP copies have not been produced, that when the Department itself has accepted that the goods covered under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Officers to the effect that the goods have been exported must be produced. Thus, what is required to be produced is the copies of the shipping bills containing certification by the Customs Officers regarding export of the goods which is on the EP copy of the shipping bill. If the EP copies of the shipping bills have been mis-placed, the photocopies of the original EP copies duly attested by the exporter can also be produced, as it contains the certification by the Customs officers certifying the export of the goods. I find that the same view has been taken by the Tribunal in the appellants own case for the previous period reported in 2011 (267) ELT 545 (Tribunal-Delhi). In view of this, the impugned order is not sustainable. The same is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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