https://www.taxtmi.com/caselaws?id=360807 A withdrawal of export duty by Notification No. 77/2008-Cus. applied from the commencement of the date of issue, so exports that obtained Let Export Order on 13.6.2008 were covered by the exemption and the duty earlier paid became refundable. The Tribunal also held that the Revenue could not raise, for the first time in second appeal, the objection that the shipping-bill assessments had not been challenged, because a new ground not urged before the lower authority cannot be introduced at that stage. The refund claim therefore remained intact. en-us Thu, 17 May 2018 00:00:00 +0530 Sat, 16 Nov 2019 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360807 A withdrawal of export duty by Notification No. 77/2008-Cus. applied from the commencement of the date of issue, so exports that obtained Let Export Order on 13.6.2008 were covered by the exemption and the duty earlier paid became refundable. The Tribunal also held that the Revenue could not raise, for the first time in second appeal, the objection that the shipping-bill assessments had not been challenged, because a new ground not urged before the lower authority cannot be introduced at that stage. The refund claim therefore remained intact. Case-Laws Customs Thu, 17 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360807