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2018 (11) TMI 239 - CESTAT MUMBAIRefund of duty paid at the time of export - export duty on ‘iron ore fines’ was rescinded vide notification dated 7th December 2008 - Relevant date of export - Held that:- The goods were entered for export before 7th December 2008 when export-duty on ‘iron ore fines’ subsisted. Notwithstanding the date of departure of the vessel under section 16 of Customs Act, 1962, the grant of ‘let export order’ is the relevant date on which date the export formalities are completed and clearance allowed under section 51 of the Customs Act, 1962 - refund cannot be allowed - appeal dismissed - decided against appellant.
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