https://www.taxtmi.com/caselaws?id=75459 Refund of duty and interest on goods cleared for export to Nepal could not be refused merely because export occurred after six months, where actual export was proved and delay was attributed to unrest in Nepal. The time limit in the notification was treated as a procedural condition meant to secure export, not a substantive bar to relief. Since extension of time had been granted, the delayed compliance did not defeat the exemption or rebate scheme, and the assessee remained entitled to refund with consequential relief. en-us Tue, 21 Jul 2009 00:00:00 +0530 Fri, 16 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75459 Refund of duty and interest on goods cleared for export to Nepal could not be refused merely because export occurred after six months, where actual export was proved and delay was attributed to unrest in Nepal. The time limit in the notification was treated as a procedural condition meant to secure export, not a substantive bar to relief. Since extension of time had been granted, the delayed compliance did not defeat the exemption or rebate scheme, and the assessee remained entitled to refund with consequential relief. Case-Laws Central Excise Tue, 21 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75459