https://www.taxtmi.com/caselaws?id=446079 Export duty liability depended on whether the export was treated as completed on 06.12.2008 or 08.12.2008. The Shipping Bill and related records showed that differential cess was debited on 08.12.2008, and verification was also carried out on that date. The let export order appeared altered and could not safely establish issuance before full duty payment. Because the exemption from export duty came into force on 07.12.2008, 08.12.2008 was treated as the material date for export, so no duty was payable and refund of duty already paid was due. en-us Fri, 03 Nov 2023 00:00:00 +0530 Sat, 25 Nov 2023 06:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446079 Export duty liability depended on whether the export was treated as completed on 06.12.2008 or 08.12.2008. The Shipping Bill and related records showed that differential cess was debited on 08.12.2008, and verification was also carried out on that date. The let export order appeared altered and could not safely establish issuance before full duty payment. Because the exemption from export duty came into force on 07.12.2008, 08.12.2008 was treated as the material date for export, so no duty was payable and refund of duty already paid was due. Case-Laws Customs Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446079