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2018 (11) TMI 189 - AT - CustomsRefund of Export Duty paid - rejection of refund on the ground of the let-export order was given on 03.12.2008, the benefit of Notification No 129/2008-Cus is not applicable and also on the ground that the assessments were not challenged - Held that:- The documents enclosed herein also do not indicate whether the goods were cleared for shipment on 03.12.2008 or 08.12.2008. On a specific query from the Bench both sides were unable to state as to whether the said shipping bill was finalised by the proper officer or otherwise - the said shipping bill with the endorsement of the remarks as herein reproduced would indicate that the said shipping bill is still provisional. As long as the same is not finalised, the question of refund or otherwise may not arise. Matter needs to be reconsidered by adjudicating authority - appeal allowed by way of remand.
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