2017 (8) TMI 1041

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....utosh Nath, Asstt. Commissioner (AR), for the Respondent. ORDER [Order per : Ramesh Nair, Member (J)]. - The matter is listed for maintainability for the reason that the issue involved is refund of duty against export of goods made under bond. The said issue is under Section 35B(1) proviso to clause (b), as the issue appears to be pertained to the admissibility of the rebate claim. 2. Ms. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ed from appeal remedy before this Tribunal as per provisions of Section 35B clause (b) of Central Excise Act, 1944. 4. We have considered the submissions made by both sides. We find that the goods were cleared though mentioning under bond but since the bond was expired, no bond was available, the goods had to be cleared on payment of duty under claim for rebate. Therefore, whatever duty was ....