https://www.taxtmi.com/caselaws?id=185468 The Tribunal remanded the matter to ascertain the appellant's eligibility under Notification No. 45/2001-C.E. (N.T.). The subsequent rejection of the claim was based on the non-execution of the bond, a mandatory requirement for duty-free exports under the notifications. Despite the duty payment at the time of export, the appellant received payment in a freely convertible currency later. The Tribunal emphasized that the bond execution condition aims to protect revenue in duty-free export scenarios. The Tribunal concluded that the appellant, having fulfilled the payment in foreign currency condition, was entitled to the duty refund, setting aside the impugned order and allowing the appeal. 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 The Tribunal remanded the matter to ascertain the appellant's eligibility under Notification No. 45/2001-C.E. (N.T.). The subsequent rejection of the claim was based on the non-execution of the bond, a mandatory requirement for duty-free exports under the notifications. Despite the duty payment at the time of export, the appellant received payment in a freely convertible currency later. The Tribunal emphasized that the bond execution condition aims to protect revenue in duty-free export scenarios. The Tribunal concluded that the appellant, having fulfilled the payment in foreign currency condition, was entitled to the duty refund, setting aside the impugned order and allowing the appeal. Case-Laws Central Excise Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185468