2008 (9) TMI 361

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....n, Advocate, for the Appellant. Shri  D.S. Negi, SDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T)]. - The refund claim filed by the appellant has been rejected on the ground that goods were not imported in bond/ on a letter of undertaking and assessee did not know that they were not in a position of utilization of the credit on account of inputs used in such manufacture o....

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....f the goods were removed without payment of duty under bond because the department did not allow and if it is held that export in bond is permissible and stand of the Revenue was incorrect, whatever benefit appellant was entitled for if they were to export in bond has to be extended to them. In the same appellant's case in order No.  A/2023/WZB/AHD/2008 dated 10-9-2008 we have already held th....