Refund Claim Denied for Exports to Nepal Due to Lack of Duty Rebate Provision u/s 11B, Central Excise Act.

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....Denial of refund claim - Export of goods to Nepal - There is no provision for normal rebate of duty paid on excisable goods under Section 11B of the Central Excise Act, when goods are exported to Nepal in view of Notification No. 20/2004-CE(NT) - AT....