https://www.taxtmi.com/caselaws?id=327456 The Court dismissed the appeal seeking a refund of duty paid for goods not exported due to circumstances beyond control. The Court found that the appellant had self-assessed, paid duty, and exported the goods, concluding that the refund claim after a significant period post-export was not permissible. Emphasizing the distinction between import and export cases, the Court ruled that the judgments cited by the appellant were not applicable in the present export context. Therefore, the Court held that no substantial question of law arose, leading to the dismissal of the application and appeal. en-us Wed, 19 Aug 2015 00:00:00 +0530 Wed, 11 May 2016 11:45:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327456 The Court dismissed the appeal seeking a refund of duty paid for goods not exported due to circumstances beyond control. The Court found that the appellant had self-assessed, paid duty, and exported the goods, concluding that the refund claim after a significant period post-export was not permissible. Emphasizing the distinction between import and export cases, the Court ruled that the judgments cited by the appellant were not applicable in the present export context. Therefore, the Court held that no substantial question of law arose, leading to the dismissal of the application and appeal. Case-Laws Customs Wed, 19 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327456