2005 (2) TMI 402

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..... ide Customs Notification 110/95-Cus., dated 5-6-1995. Since goods have been imported at concessional rate of duty, the appellants had to fulfill the export obligation equivalent to four times the CIF value of the goods imported within a period of 5 years. By reason of certain unforeseen circumstances, the appellant could not fulfill the entire export obligation. They could complete only 49% of the .....

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..... ssue was considered by this Tribunal in the case of Super Tex Labels, Bangalore v. CC, Bangalore - 2005 (191) E.L.T. 766 (Tribunal) = 2004 (97) ECC 417 (Tri.-Bang.) and it was held that wherever there is partial fulfillment of the export obligation, Para 4 of the Notification has to be invoked. 4. Shri L. Narasimha Murthy, the learned SDR fairly conceded that the issue is covered by the above-me .....

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..... pellants have requested for relief by way of refund of the excess amount recovered. The same issue has been gone in depth by us in the case cited by the learned Advocate. That case is squarely applicable to the present case also. Following the ratio of the above case, we allow the appeal with consequential relief, if any. (Operative portion of this order was pronounced in open court on conclusio .....

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