2012 (6) TMI 753

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..... ious decisions of the Tribunal. The reasons are obvious. We do not want to make domestically produced goods, when exported to foreign market, to become uncompetitive. Secondly, no country wants to export the domestic taxes meant to be levied on domestic consumption of goods and services. Each country either exempts such taxes in respect of export goods, including taxes relating to inputs used in t .....

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..... ground that their authorized representative based in Mumbai has to come for arguing the appeal, though the same involves a petty amount of Rs. 19,713/-. 2. As the issue lies in a short compass, the appeal can be heard and disposed of today itself. Hence, the adjournment request is declined, the requirement of pre-deposit is waived and the miscellaneous application for early hearing is allowed an .....

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..... ating to inputs used in the export goods, or there are alternative schemes for providing rebate, drawback of duties suffered by export goods. India is no exception as we also have similar schemes. There are also schemes making available duty-free goods and services for export production. 4. As such, allowing of input duty credit would free the export goods from domestic taxes. Hence, the impugne .....

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