Export duty exemption turned on the material export date, with verification and duty debit fixing liability after the exemption began.

Export duty liability depended on whether the export was treated as completed on 06.12.2008 or 08.12.2008. The Shipping Bill and related records showed that differential cess was debited on 08.12.2008, and verification was also carried out on that date. The let export order appeared altered and could not safely establish issuance before full duty payment. Because the exemption from export duty came into force on 07.12.2008, 08.12.2008 was treated as the material date for export, so no duty was payable and refund of duty already paid was due.

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Issues: Whether the export was to be treated as effected on 06.12.2008 or 08.12.2008 for determining liability to export duty and entitlement to refund.

Analysis: The Shipping Bill and the connected records showed that differential cess was debited on 08.12.2008 and that the relevant verification was also made on that date. The let export order bore signs of alteration and could not, in the circumstances, be accepted as having been issued before full duty payment. Since the exemption from export duty had come into force on 07.12.2008, the material date for export was 08.12.2008, when no duty was payable.

Conclusion: The appellant was not liable to pay export duty on the relevant date and was entitled to refund of the duty paid.

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