9911796707
TMI Blog2018 (11) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... that:- The goods were entered for export before 7th December 2008 when export-duty on ‘iron ore fines’ subsisted. Notwithstanding the date of departure of the vessel under section 16 of Customs Act, 1962, the grant of ‘let export order’ is the relevant date on which date the export formalities are completed and clearance allowed under section 51 of the Customs Act, 1962 - refund cannot be allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order-in-appeal no. GOA/CUS/47/GSK/2010 dated 16th June 2010, the appellant's claim for eligibility to exemption notification no. 129/2008 dated 7th December 2008 with direction for consequential relief was rejected by Commissioner of Customs, Central Excise & Service Tax (Appeals), Goa, against which they are in appeal before us. 2. The claim of the appellant is that the goods left the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort' is the relevant date for determination of duty. 5. The goods were entered for export before 7th December 2008 when export-duty on 'iron ore fines' subsisted. Notwithstanding the date of departure of the vessel under section 16 of Customs Act, 1962, the grant of 'let export order' is the relevant date on which date the export formalities are completed and clearance allowed under section 51 of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
