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2016 (7) TMI 656 - CGOVT - Central ExciseRabte / refund claim - Export of goods after 6 months from the date of clearance of goods from factory - violation to permission of Notification No.19/2004-CE(NT) dated 06.09.2004. - Held that:- The applicant has contended that the case laws relied upon by them vide their submission dated 15.04.2011 before the original authority has neither been analysed nor distinguished in the order. A perusal of the impugned Orders-in Original shows that in para 11, the adjudicating authority has given a specific finding that "the contention of the claimant as above is not acceptable in the present case since all the three case laws pertain to exports made under Bond or under other schemes and have little bearing on the facts of the assessee". Government finds nothing to the contrary has been placed on record to interfere with this observation of the original authority. Claim rejected - Decided against the applicant.
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