https://www.taxtmi.com/caselaws?id=347151 The Member (Judicial) ruled in favor of the appellant, setting aside the impugned order and allowing the appeal. The judgment clarified that excise duty is not automatically chargeable on goods rejected by a foreign buyer if foreign exchange is not remitted, emphasizing that duty cannot be demanded if goods are rejected post-export without return or destruction conditions. The decision highlighted the importance of adherence to export rules and notifications, indicating that duty can only be demanded if goods are not exported within stipulated periods, not based on foreign remittance receipt. en-us Fri, 26 May 2017 00:00:00 +0530 Wed, 30 Aug 2017 07:33:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347151 The Member (Judicial) ruled in favor of the appellant, setting aside the impugned order and allowing the appeal. The judgment clarified that excise duty is not automatically chargeable on goods rejected by a foreign buyer if foreign exchange is not remitted, emphasizing that duty cannot be demanded if goods are rejected post-export without return or destruction conditions. The decision highlighted the importance of adherence to export rules and notifications, indicating that duty can only be demanded if goods are not exported within stipulated periods, not based on foreign remittance receipt. Case-Laws Central Excise Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347151