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Claim of rebate/ refund - export of goods on payment of duty through third party - There is no finding of lower authorities that the duty paid goods have not been exported. In terms of Board s Circular 120/95-cus dated 23.11.1995 and 30.12.2005 dated 12.07.2005 matter needs to be re-examined - CGOVT

Central Excise - Claim of rebate/ refund - export of goods on payment of duty through third party - There is no finding of lower authorities that the duty paid goods have not been exported. In terms o .....

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