https://www.taxtmi.com/caselaws?id=309304 The appeal was allowed, and the impugned order was set aside in favor of the appellant. The Member (J) concluded that once goods had been exported, no duty demand could be made. The appellant's failure to debit the SAD amount for export did not warrant a demand, given the rebate granted for the CVD paid and the provisions for removal of goods without payment of duty under bond. The decision highlighted the principles of revenue neutrality and the legal provisions governing duty on exported goods, ultimately ruling in favor of the appellant. en-us Fri, 24 Nov 2017 00:00:00 +0530 Wed, 23 Aug 2023 21:29:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309304 The appeal was allowed, and the impugned order was set aside in favor of the appellant. The Member (J) concluded that once goods had been exported, no duty demand could be made. The appellant's failure to debit the SAD amount for export did not warrant a demand, given the rebate granted for the CVD paid and the provisions for removal of goods without payment of duty under bond. The decision highlighted the principles of revenue neutrality and the legal provisions governing duty on exported goods, ultimately ruling in favor of the appellant. Case-Laws Central Excise Fri, 24 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309304