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2015 (11) TMI 39 - AT - Central ExciseDenial of refund claim - Export of goods to Nepal - Availability of alternate benefits - Held that:- As per the facts available on record there are two procedures for export of goods to Nepal. One is prescribed under Notification No. 20/2004-CE(NT) on payment of duty and the second is prescribed under Notification No. 45/2001-CE(NT) under Bond without payment of duty. Both the notifications are conditional notifications subject to fulfilling certain procedures and conditions Appellant opted to pay duty under Notification No. 20/2004-CE(NT). - There is no provision for normal rebate of duty paid on excisable goods under Section 11B of the Central Excise Act, when goods are exported to Nepal in view of Notification No. 20/2004-CE(NT) and accordingly there is no scope for a third alternative with the appellant seeking refund under Section 11B of the Central Excise Act 1994 by fitting the shipping bills filed and assessments completed. Appellant has also not challenged the assessment made in the shipping bills. It is also not the case of the appellant that it was prevented from opting benefit under Nofification No. 45/2001-CE(NT). - order passed by the first appellate authority is legally correct and there is no reason to interfere with order - Decided against assessee.
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