Export duty exemption from date of notification and bar on new grounds in second appeal preserved the refund claim.

A withdrawal of export duty by Notification No. 77/2008-Cus. applied from the commencement of the date of issue, so exports that obtained Let Export Order on 13.6.2008 were covered by the exemption and the duty earlier paid became refundable. The Tribunal also held that the Revenue could not raise, for the first time in second appeal, the objection that the shipping-bill assessments had not been challenged, because a new ground not urged before the lower authority cannot be introduced at that stage. The refund claim therefore remained intact.

---

---

Issues: (i) Whether goods exported on 13.6.2008 were entitled to exemption under Notification No. 77/2008-Cus. (ii) Whether the Revenue could raise, for the first time before the Tribunal, the objection that the shipping-bill assessments had not been challenged.

Issue (i): Whether goods exported on 13.6.2008 were entitled to exemption under Notification No. 77/2008-Cus.

Analysis: The exemption notification was held to operate from the commencement of the date of its issue. The relevant exports had obtained Let Export Order on 13.6.2008, and the Tribunal followed its earlier view that the notification covered exports made on that date, making the duty earlier paid refundable.

Conclusion: The goods exported on 13.6.2008 were eligible for exemption under Notification No. 77/2008-Cus.

Issue (ii): Whether the Revenue could raise, for the first time before the Tribunal, the objection that the shipping-bill assessments had not been challenged.

Analysis: The objection was not taken before the lower authority and was raised only at the second appellate stage. The Tribunal held that a fresh ground of this nature cannot be introduced for the first time before it.

Conclusion: The Revenue could not raise the objection at the Tribunal stage.

Final Conclusion: The appeal failed on both the exemption question and the attempted new objection, leaving the refund claim intact.

Ratio Decidendi: A withdrawal of export duty by a notification effective from the date of issue applies to exports completed on that date, and a new ground challenging assessment cannot be raised for the first time in second appeal.

---