https://www.taxtmi.com/caselaws?id=120013 The appellants sought a refund of duty after their consignment, cleared under bond for export, was destroyed in a warehouse fire. The appellant's counsel argued that Rule 21 of the Central Excise Rules, 2002, applies when goods are lost or destroyed by natural causes or unavoidable accident before removal, regardless of removal from the factory. The Commissioner's decision was overturned, and the appellants were granted the refund they sought. en-us Wed, 27 Sep 2006 00:00:00 +0530 Mon, 16 Jul 2012 12:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120013 The appellants sought a refund of duty after their consignment, cleared under bond for export, was destroyed in a warehouse fire. The appellant's counsel argued that Rule 21 of the Central Excise Rules, 2002, applies when goods are lost or destroyed by natural causes or unavoidable accident before removal, regardless of removal from the factory. The Commissioner's decision was overturned, and the appellants were granted the refund they sought. Case-Laws Central Excise Wed, 27 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120013