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    <title>Exporter Denied Refund on Export Duty Despite Later Analysis Showing Lower Fe-Content Than Initially Assessed.</title>
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    <description>It is a situation wherein an exporter discharges the export duty based upon the Fe-content which is noticed as more than 62%, applies for a refund claim of the export duty paid when the discharge port analysis report indicates Fe-content as less than 62%, Revenue will not entertain such a claim on the ground that the export duty liability correctly discharged as and when the goods are presented for examination.</description>
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      <description>It is a situation wherein an exporter discharges the export duty based upon the Fe-content which is noticed as more than 62%, applies for a refund claim of the export duty paid when the discharge port analysis report indicates Fe-content as less than 62%, Revenue will not entertain such a claim on the ground that the export duty liability correctly discharged as and when the goods are presented for examination.</description>
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