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2018 (9) TMI 125 - AT - Central ExciseRefund claim - N/N. 19/2004 dated 6.9.2004 - Export of consignment of Mango juice to Nepal without following the prescribed procedure - Held that:- It is not in dispute that the goods have been exported to the Nepal without following the procedure prescribed under the two aforesaid notifications. The contention of the appellant that this may be treated as a procedural lapse as the export has already been affected to Nepalese importer. This is undisputed the fact that the condition of notification has not been complied - appeal dismissed.
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