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TMI Blog2009 (7) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... t the insistence of their range officer, the appellant deposited the duty and interest - in view the fact that the goods could not be earlier exported on account of unrest and strikes in Nepal, I am of the view that denial of refund of duty paid by the appellant on the admittedly exported goods, is not in consonance with the export scheme - Admittedly, the goods could not be exported earlier on ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to Nepal based customers. 2. In terms of Notification No. 45/01-C.E. (N.T.), if the goods are not exported within a period of six months from the date of clearance, the assessee would deposit the duty involved therein. As such, at the insistence of their range officer, the appellant deposited the duty and interest, totalling to Rs. 25,214/- in January, 2007. 3. Thereafter, the appellant fil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the refund. Hence, the present appeal. 5. It stand contended before me by the learned advocate that in absence of any dispute about the actual export of the goods, demand of duty on the same was not justified. Notification is only a procedural notification so as to ensure that the goods are actually exported and the limit of six months is provided in the ordinary circumstances. Admittedly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 6. After hearing the learned JDR, I find that admittedly the goods have been exported to Nepal. The Tribunal in case of CCE, Kolkata v. Krishna Traders - 2007 (216) E.LT. 379 (Tri.-Kolkata), has held that as the exports are not dutiable under Excise law, delayed export if not permitted, will frustrate the object of export. I also take note of the Government of India's order in case of Moder ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above decision to the facts of the present case and keeping in view the fact that the goods could not be earlier exported on account of unrest in Nepal, I am of the view that denial of refund of duty paid by the appellant on the admittedly exported goods, is not in consonance with the export scheme and intention of the legislature to boost export. 8. In view of this, I set aside the impugne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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