2009 (7) TMI 385

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....pondent. [Order]. - The appellants are engaged in the manufacture of pharmaceutical machines. Vide their invoices dated 8-12-06 and 12-1-07, they cleared the goods for export to Nepal under letter of undertaking executed by them and accepted by Assistant Commissioner, Central Excise, Ahmedabad. The duty involved in the said cases was Rs. 11,073/- and Rs. 13,588/- respectively. However, due to p....

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....d the proof of export with Central Excise authorities. 4. In the above scenario, the appellant claimed refund of Rs. 25,214/-vide their letter dated 29-1-08. They were issued a show cause notice for denial of refund on the ground that the export took place after a period of six months as provided under Notification No. 45/2001-C.E. (N.T.) and as such goods having been exported after a period of....

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.... on the exported goods and they could have cleared the goods under the claim of rebate. Even in cases of clandestine removal, duties are not demanded if it is proved that the goods are exported. Notification in question is not creating substantive charge and is only a procedural notification. The extension of time of export having been granted by Assistant Commissioner, it was not open to the same....

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....case substantive fact of export is not in doubt, a liberal interpretation is to be accorded in case of technical lapses, if any, in order not to defeat the very purpose of such schemes. Rebate of duty was extended to the assessee in case of Birla VXL Ltd.- 1998 (99) E.L.T. 387 (Trib.), by observing that the goods having been exported, non-following of procedure under Rule 12(1) of Central Excise R....