Let export order cannot be issued before payment of full custom duty: CESTAT

Odisha Mining Corporation Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

Introduction: The case of Odisha Mining Corporation Limited vs. Commissioner of Central Excise (CESTAT Kolkata) revolves around the rejection of a refund claim related to iron ore fines. The pivotal issue at hand is the issuance of a let export order and the associated duty payment timeline.

Background and Facts:

• The appellant ente

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