https://www.taxtmi.com/caselaws?id=185468 Refund of central excise duty on exports to Nepal was held maintainable where duty had already been paid on clearance and export proceeds were received in freely convertible foreign currency. The bond requirement in the export notification was treated as a safeguard for duty-free exports, so its non-execution did not defeat refund once duty had in fact been paid and the payment condition was satisfied. The later reliance on the refund benefit was also accepted, and the notifications for the relevant period were treated as pari materia. The rejection of the refund claim was therefore unsustainable, and refund relief was allowed. en-us Thu, 08 Oct 2015 00:00:00 +0530 Sat, 13 Aug 2016 11:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185468 Refund of central excise duty on exports to Nepal was held maintainable where duty had already been paid on clearance and export proceeds were received in freely convertible foreign currency. The bond requirement in the export notification was treated as a safeguard for duty-free exports, so its non-execution did not defeat refund once duty had in fact been paid and the payment condition was satisfied. The later reliance on the refund benefit was also accepted, and the notifications for the relevant period were treated as pari materia. The rejection of the refund claim was therefore unsustainable, and refund relief was allowed. Case-Laws Central Excise Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185468