https://www.taxtmi.com/caselaws?id=414231 The Single Member Bench's jurisdiction was accepted because the dispute was treated as a post-importation procedural matter and an earlier order had directed listing before that Bench. On refund, an amended exemption notification was applied to permit destruction of duty-free raw materials, consumables, spares, goods manufactured or processed, and scrap or waste within the unit after intimation to Customs and subject to officer satisfaction. As the export obligation had been fulfilled and the authorities had wrongly demanded duty before destruction, the levy could not stand and the duty paid was refundable. The impugned orders were therefore unsustainable and consequential relief followed. en-us Fri, 29 Oct 2021 00:00:00 +0530 Sat, 30 Oct 2021 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414231 The Single Member Bench's jurisdiction was accepted because the dispute was treated as a post-importation procedural matter and an earlier order had directed listing before that Bench. On refund, an amended exemption notification was applied to permit destruction of duty-free raw materials, consumables, spares, goods manufactured or processed, and scrap or waste within the unit after intimation to Customs and subject to officer satisfaction. As the export obligation had been fulfilled and the authorities had wrongly demanded duty before destruction, the levy could not stand and the duty paid was refundable. The impugned orders were therefore unsustainable and consequential relief followed. Case-Laws Central Excise Fri, 29 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414231