2024 (9) TMI 598

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..... itioner has been found to be correct and the entire proceeds of the export invoices has been received and in INR have matched - HELD THAT:- The Order-in-Original dated 10.06.2022 to the limited extent that it rejected the part refund of the petitioner is set aside. The Order-in-Appeal dated 16.03.2023 is also set aside. Consequently, matter is remitted to the limited extent that it had earlier rej .....

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..... ds were duly realized for the reason that the sales were made to Nepal and the currency in which the sale proceeds were to be received was INR and INR was duly received. 4. By order dated 08.01.2024 and 30.04.2024, respondents were directed to verify the contention of the petitioner and to ascertain as to whether the amount sanctioned in the export invoices match with the proceeds received against .....

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