2017 (8) TMI 1209

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....or respondent ORDER The fact of the case is that the appellant have exported goods to foreign country under bond in terms of Rule 19 under Notification No.42/2001-CE(NT). Out of the total export certain quantity was found defective/rejected by the foreign buyer. In respect of such rejected quantity the foreign buyer has not remitted the foreign exchange to the appellant. The department's con....

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....dings of the impugned order. 4. I have carefully considered the submissions made by both the sides and perused the records. From the admitted fact of the case the goods cleared for export have been exported out of India and the proof of export has been submitted to the department. The demand of duty was confirmed and upheld by the Commissioner (Appeals) only on the ground that against certain r....

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....goods is exported and if it is rejected the same should be brought back by the assessee or should be destroyed. The decision cited by the Ld. Counsel in the case of Shyam Telecom Ltd. (supra) cited by the appellant clearly supports their case wherein the co-ordinate Bench of this Tribunal passed the following order: "6. Rule 19 of the Central Excise Rules, 2002, permits export of the goods unde....