https://www.taxtmi.com/caselaws?id=52815 Refund of duty on export goods was admissible where the goods were admittedly exported and the only defect was non-compliance with the export-under-bond procedure because the bond had expired on the date of removal. The procedural lapse did not defeat relief, as the defect was waivable under Rule 12 of the Central Excise Rules, 1944. On that basis, the refund claim was allowed and the lower orders were set aside, with consequential relief granted to the assessee. en-us Fri, 09 Jan 2004 00:00:00 +0530 Fri, 08 Oct 2010 09:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52815 Refund of duty on export goods was admissible where the goods were admittedly exported and the only defect was non-compliance with the export-under-bond procedure because the bond had expired on the date of removal. The procedural lapse did not defeat relief, as the defect was waivable under Rule 12 of the Central Excise Rules, 1944. On that basis, the refund claim was allowed and the lower orders were set aside, with consequential relief granted to the assessee. Case-Laws Central Excise Fri, 09 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52815