https://www.taxtmi.com/caselaws?id=352814 Duty paid on export goods cleared from the factory and intended exclusively for export was treated as refundable when a later legal ban on plastic packaging rendered the goods incapable of being marketed in domestic or export form. On these facts, the duty paid on the export clearances was found refundable, and the relief granted by the lower authority was sustained. The Department's challenge therefore failed, and the refund claim was upheld in favour of the assessee. en-us Thu, 26 Oct 2017 00:00:00 +0530 Fri, 22 Dec 2017 08:08:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352814 Duty paid on export goods cleared from the factory and intended exclusively for export was treated as refundable when a later legal ban on plastic packaging rendered the goods incapable of being marketed in domestic or export form. On these facts, the duty paid on the export clearances was found refundable, and the relief granted by the lower authority was sustained. The Department's challenge therefore failed, and the refund claim was upheld in favour of the assessee. Case-Laws Central Excise Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352814