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2005 (11) TMI 21 - GOVERNMENT OF INDIA, MINISTRY OF FINANCE
EXIM – Rebate of excise duty on raw material used for the production export goods –Declaration filed as per Ntf. No. 42/94-CE(NT) -Rebate being a beneficial scheme, it should have been interpreted liberally –Procedural infractions of notification/circular are to condoned if export have taken place actually, substantive benefit cannot be denied