2018 (9) TMI 125

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....Per Bijay Kumar: The present appeals have been filed against the impugned order vide which the ld. Commissioner (Appeals) has upheld the order passed by the lower appellate authority rejecting the refund claim filed by the appellant. 2. The issue involved in this case is that the appellant has exported the consignment of Mango juice to Nepal without following the prescribed procedure as containe....

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.... view of the fact that the same has been confirmed by the Nepalese Custom and the payment has been received through the banking channel. Therefore considering the violation of notification is required to be treated as procedural. The substantive benefit to the appellant is not required to be denied in this case. Accordingly, he prayed for allowing of the appeal filed by the appellant. 3. On the o....

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....he benefit of notification is not required to be extended to the appellant. And thus the appeal filed by the appellant is not sustainable. 4. I have heard the rival contentions and also perused the case record. It is not in dispute that the goods have been exported to the Nepal without following the procedure prescribed under the two aforesaid notifications. The contention of the appellant that t....