Export sale exemption follows once shipment to Nepal is proved; fresh remand was unnecessary and assessment orders were set aside.

Export sales to Nepal were treated as proved on the material before the authorities, reinforced by the Central Excise Department's acceptance that export proof had been filed. The earlier refusal of exemption rested only on the absence of border customs certification on a copy of the Nepal invoice. Given the accepted export evidence and the State's own request for reconsideration, the HC found no basis for another remand; once export was established, tax exemption followed as a matter of course. The assessment orders, appellate remand decision and Tribunal judgment were set aside, and any recovered refund was directed to be returned with statutory interest.

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Issues: Whether the petitioner was entitled to exemption from tax on export sales made to Nepal and whether the matter required remand for fresh assessment.

Analysis: The export of the goods to Nepal was found to be established on the basis of the material placed before the authorities and the subsequent acceptance by the Central Excise authorities that the export proof had been submitted. The earlier denial of exemption rested only on the absence of border customs certifications on a copy of the Nepal invoice. In view of the fresh stand of the Central Excise Department and the State's own request for reconsideration, the Court found no justification to send the matter back again. Once export was accepted, the tax exemption followed as a matter of course.

Conclusion: The petitioner was held entitled to exemption on the export sales, and the orders of assessment, appellate remand decision, and the Tribunal's later judgment were set aside. The refunded amount, if recovered, was directed to be returned with statutory interest.

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