https://www.taxtmi.com/caselaws?id=108014 Refund of duty paid on diesel engines used to manufacture export pump sets was treated as admissible under the export-bond notification because the engines were actually used in the exported goods and the authorities found substantial compliance with the prescribed procedure. Objections based on drawback, AR4 documentation, and Rule 57C(1) were not accepted as defeating the substantive export benefit, especially where the factual basis was established and the new objection was not part of the original show cause notice. Once refund was found due, statutory interest followed after three months from the refund application under Section 11BB of the Central Excise Act, 1944. en-us Thu, 25 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 13:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108014 Refund of duty paid on diesel engines used to manufacture export pump sets was treated as admissible under the export-bond notification because the engines were actually used in the exported goods and the authorities found substantial compliance with the prescribed procedure. Objections based on drawback, AR4 documentation, and Rule 57C(1) were not accepted as defeating the substantive export benefit, especially where the factual basis was established and the new objection was not part of the original show cause notice. Once refund was found due, statutory interest followed after three months from the refund application under Section 11BB of the Central Excise Act, 1944. Case-Laws Central Excise Thu, 25 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108014