Refund granted after consignment destroyed in fire; Rule 21 applies to duty refund claims.

The appellants sought a refund of duty after their consignment, cleared under bond for export, was destroyed in a warehouse fire. The appellant's counsel argued that Rule 21 of the Central Excise Rules, 2002, applies when goods are lost or destroyed by natural causes or unavoidable accident before removal, regardless of removal from the factory. The Commissioner's decision was overturned, and the appellants were granted the refund they sought.

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Issues involved:
Whether the appellants are entitled to a refund of duty when consignment cleared under bond for export purposes was destroyed in fire in the warehouse.

Summary:
The appellant sought a refund of duty after their consignment, cleared under bond for export, was destroyed in a warehouse fire. The appellant's counsel referenced a previous case and Rule 21 of the Central Excise Rules, 2002, arguing that the rule applies when goods are lost or destroyed by natural causes or unavoidable accident before removal. The counsel contended that the rule does not specify removal from the factory, and the Commissioner erred in not applying the rule to the present case. The Revenue's representative supported the original order. Upon review of the rule, case law, and arguments, it was determined that the case fell within Rule 21, leading to the appeal being allowed and the impugned order set aside.

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