Refund of duty paid - iron ore fines were exempted from payment ...

Iron ore fines granted duty exemption; refund approved based on export order date clarification for exemption eligibility.

November 25, 2023

Case Laws     Customs     AT

Refund of duty paid - iron ore fines were exempted from payment of duty - Determination of date of export - Claiming Benefit of exemption Notification dated 7-12-2008 - It is undisputed fact that let export order cannot be issued before payment of full duty by the assessee, in that circumstances, it cannot be said that let export order was issued to the appellant on 06.12.2008. Therefore, the date of let export order is to be taken as 08.12.2008. - Benefit of exemption and refund allowed - AT

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