How to properly access network location while executing bash script in cygwin's cron

Question

I've created a bash script to take a backup of a folder to a remote location via cygwin cron however I'm experiencing an issue. The script at the end will execute a command like this one

/usr/bin/tar -zcvf //192.168.1.108/Backup/Folder/Folder.Backup.2015-12-03.1219.tar.gz /cygdrive/d/Folder

Although when I use the command it produces and then executes in the context of a cygwin bash shell it works correctly, when I run it via a cron job it fails because it doesn't recognize the remote location path correctly. If I change the path to a local /cygdrive location or to ~/ it works correctly even via cron so somehow I'm thinking that the network shares are not being correctly viewed by cygwin in it's cron environment.

Any ideas how I could solve this issue?

Here's my bash script

#!/usr/bin/bash

#the path needs to be set to execute gzip command or tar command breaks
export PATH=$PATH:/usr/bin:/bin:/usr/local/bin:/usr/local/sbin:/sbin 

if [ $# -ne 3 ] 
then
    echo "USAGE: backup-clients <path> <name_prefix> <source>";
    exit 1;
fi

DATE=`date "+%Y-%m-%d.%H%M"`;
FILEPATH="$1/$2.Backup.$DATE.tar.gz";

COMMAND="/usr/bin/tar -zcvf $FILEPATH $3";
echo "COMMAND="$COMMAND;
eval $COMMAND;

Which I run with the command

/usr/bin/bash /cygdrive/d/mybackupscript.bash "//192.168.1.108/Backup/Folder" "Folder" "/cygdrive/d/Folder"

I really appreciate any help you can provide.