2001 (4) TMI 238

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....ndent. [Order]. - Indian Tobacco Co. Ltd., the respondent to this appeal, tendered a shipping bill for export of rice. Export cess was payable on rice at the relevant time, the cess paid on 15-3-1993. The shipment of the cargo was not effected and the shipping bill was cancelled. J.M. Baxi, the custom house agent of the exporter, filed on 17-11-1993 a claim for refund of the cess. The Asstt.....

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....export duty does not complete the export. No order of clearance out of customs has been made. Hence, it is the provisions of Sec. 26 that will apply, and not Sec. 27. The time limit for filing the refund claim under Section 26 of the Act has to be reckoned from 8-7-1993 when the shipping bill was cancelled. 4. Section 26 of the Act provides for refund of excise duty paid on export of any g....