https://www.taxtmi.com/caselaws?id=41914 The court determined that export duty is payable only when goods cross India's territorial limits. As the iron ore was exempted from duty when it left India's territorial waters, the petitioners were entitled to a refund of Rs. 3,00,000/- deposited towards export duty. The court ordered the refund within six weeks with 12% interest per annum if not refunded timely, making the rule absolute in favor of the petitioners with no costs awarded. en-us Wed, 18 Mar 1987 00:00:00 +0530 Mon, 07 Jun 2010 18:47:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41914 The court determined that export duty is payable only when goods cross India's territorial limits. As the iron ore was exempted from duty when it left India's territorial waters, the petitioners were entitled to a refund of Rs. 3,00,000/- deposited towards export duty. The court ordered the refund within six weeks with 12% interest per annum if not refunded timely, making the rule absolute in favor of the petitioners with no costs awarded. Case-Laws Customs Wed, 18 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41914