Re-examine Duty Rebate Claim for Exported Goods Paid via Third Party, Follow Board's Circulars (23.11.1995 & 12.07.2005.

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....Claim of rebate/ refund - export of goods on payment of duty through third party - There is no finding of lower authorities that the duty paid goods have not been exported. In terms of Board's Circular 120/95-cus dated 23.11.1995 and 30.12.2005 dated 12.07.2005, matter needs to be re-examined - CGOVT....