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2012 (8) TMI 285 - CESTAT, BANGALORENon comply with condition No.1 (ii) of Notification No.42/2001 - claim the refund rejected - Application seeking waiver of pre-deposit and stay of recovery - Held that:- As the assessee was required to export the goods within six months from the date on which the goods were cleared from the factory for export, the appellant cleared the goods for export on 21.11.2008 and exported it on 14.12.2008 after obtaining the necessary “let export” order from the proper officer of customs,thus, the relevant condition of the Notification was complied with and hence the assessee could claim the refund - grant of waiver of pre-deposit and stay of recovery.
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