2008 (2) TMI 282

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....for the Respondent. [Order] - The Revenue filed this appeal against the order of the Commissioner (Appeals) whereby adjudication order was set aside and the refund of duty was allowed. 2. The relevant facts of the case, in brief, are that the respondent cleared the goods to Nepal on payment of duty.  Subsequently, they noticed that they were entitled to clear the goods without payment o....

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...., I find that the adjudicating authority rejected the refund claim on the ground that the Respondents failed to comply with the condition of Notification No.45/2001-CE(NT) dated 26.6.2001.  It is observed by the Commissioner (Appeals) that the Respondents complied with the condition of the notification in as much as letter of credit was obtained from the buyer in their name before the export ....