Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2009 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (7) TMI 385 - AT - Central ExciseRefund of duty paid – Delay in export of goods to Nepal - In terms of Notification No. 45/01-C.E. (N.T.), if the goods are not exported within a period of six months from the date of clearance, the assessee would deposit the duty involved therein. As such, at the insistence of their range officer, the appellant deposited the duty and interest - in view the fact that the goods could not be earlier exported on account of unrest and strikes in Nepal, I am of the view that denial of refund of duty paid by the appellant on the admittedly exported goods, is not in consonance with the export scheme - Admittedly, the goods could not be exported earlier on account of unrest in Nepal and subsequent export not having been in dispute, the appellants are entitled to refund of duty deposited by them.
|