https://www.taxtmi.com/caselaws?id=361645 The Tribunal allowed the appeal related to the remission of duty on consignments destroyed before export, setting aside the lower authority's decision. The Tribunal emphasized that if goods cleared for export are destroyed before actual exportation, the duty liability remains with the assessee, making them eligible for remission under Rule 21 of the Central Excise Rules. The matter was remanded to the original adjudicating authority for a fresh decision. Additionally, the appeal regarding the rejection of the refund claim was also allowed, pending resolution of the remission issue by the Commissioner. Both appeals were remanded for further consideration. en-us Thu, 08 Mar 2018 00:00:00 +0530 Tue, 12 Jun 2018 08:44:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361645 The Tribunal allowed the appeal related to the remission of duty on consignments destroyed before export, setting aside the lower authority's decision. The Tribunal emphasized that if goods cleared for export are destroyed before actual exportation, the duty liability remains with the assessee, making them eligible for remission under Rule 21 of the Central Excise Rules. The matter was remanded to the original adjudicating authority for a fresh decision. Additionally, the appeal regarding the rejection of the refund claim was also allowed, pending resolution of the remission issue by the Commissioner. Both appeals were remanded for further consideration. Case-Laws Central Excise Thu, 08 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361645