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Commissioner of Central Excise Mumbai Versus M/s Sonal Garments (India) Pvt. Ltd.

2016 (9) TMI 493 - CESTAT MUMBAI

Rejection of Refund - co-relation between the amount of refund claim and the documents produced CHA services Held that: - records properly verified by the first appellate authority. Also, condition of Notification No.41/2002 satisfied from the documents. - Foreign commission agent services Held that: - The first appellate authority has categorically recorded a factual finding that the respondent exporter has produced a copy of agreement and shipping bills which are clearly indicating t .....

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016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Devender Singh, Member (Technical) Shri S.L. Karolia, Asst. Commr (AR) for appellant None for respondent ORDER These two appeals are filed by Revenue against order-in-appeal No. YDB(97-98)M-I/2011 dated 12.12.2011. 2. None appeared for the respondent despite notice. Since the issue lies in a narrow compass we take up the appeal for disposal in the absence of any representation from the respondent. 3. Heard learned D.R. and perused the records. .....

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by Revenue are without any merits. 5.1 We find from the records that in case of CHA services, the first appellate authority has recorded clear findings that he has verified the documents available on record and produced during personal hearing, invoices of CHA and clearing agents refer to shipping bills and the export invoices and bill of lading which are easily co-relatable along with the description of the goods. He has come to a conclusion that condition of Notification No.41/2002 satisfied .....

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d the copies of standard operating procedure i.e. supply manual of the foreign buyers to whom respondent has exported the consignment; it prescribes the nature of testing and the list of laboratories who can undertake the testing. The first appellate authority has categorically recorded that the testing was carried out as per the supply manual by the approved laboratories and the invoices of such laboratories are in the name of exporter. In view of this factual position he has allowed the refund .....

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