https://www.taxtmi.com/caselaws?id=3050 Goods cleared under bond for export, but not actually exported and later returned to the factory, were treated as falling within the export-remission framework rather than as final clearance for home consumption. The Tribunal followed the prior ruling relied on by the assessee and distinguished the contrary decision, holding that remission could not be denied merely because Rule 21 of the Central Excise Rules, 2002 was said not to be satisfied. The impugned order was set aside and the appeal was allowed. en-us Wed, 17 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3050 Goods cleared under bond for export, but not actually exported and later returned to the factory, were treated as falling within the export-remission framework rather than as final clearance for home consumption. The Tribunal followed the prior ruling relied on by the assessee and distinguished the contrary decision, holding that remission could not be denied merely because Rule 21 of the Central Excise Rules, 2002 was said not to be satisfied. The impugned order was set aside and the appeal was allowed. Case-Laws Central Excise Wed, 17 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3050