2007 (7) TMI 498

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.... for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  The appellants had exported a consignment of oil seals vide Shipping Bill No. 28725 dated 15-10-97 and the goods had been returned by the buyers as the same did not conform to their specifications. The returned goods were cleared by the appellants vide Bill of Entry dated 24-7-98. At the time of such clearance, they did not ....

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....e note that, under instructions, the assessing officer had opened and examined the imported consignment and had also verified the description of the goods given in the Bill of Entry, with reference to export documents. This was done in answer to specific query as to whether the goods were of Indian origin and in original packing. The examination report, recorded on the reverse of the Bill of Entry....

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.... the benefit of the above Notification. 3. After hearing both sides and considering their submissions, we find that the question which has to be examined at the outset is whether the refund claim should be rejected on the ground that the benefit of the Notification was not claimed at the time of clearance of re-import. This Tribunal has consistently held that the benefit of an exemption No....

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....ppears that, when the goods were originally cleared for export that was without payment of central excise duty and was against execution of a bond. It appears from the examination report that the conditions for the benefit of the Notification were fulfilled by the appellants. The goods re-imported by them were found to be the same as the one earlier exported by them. The goods were found to be of ....