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2017 (12) TMI 1083 - AT - Central ExciseRefund claim - goods cleared after payment of duty, was subsequently banned - Held that: - it is an admitted fact that the goods were cleared after paying the excise duty. The goods were meant exclusively for the purpose of export. Due to legal ban as per the directions of the Hon’ble Supreme Court everybody becomes helpless and finally the goods have become non-marketable. The assessee-Respondents have suffered a loss due to the ban. The Commissioner (Appeals) has rightly order to refund the claim of the duty which was paid by the assessee-Respondents - appeal dismissed - decided against Revenue.
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