2018 (9) TMI 125

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...., AR - for the respondent ORDER 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 foll....

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.... about the export being made to the Nepal in 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....

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....g not followed the conditions of notification the 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 noti....