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2011 (7) TMI 778 - HC - Central ExciseRebate - Differential duty - Notification 46/94-C.E. (N.T.), dated 22nd September 1994 - Rule 12 of the Central Excise Rules, 1944 - According to the Petitioner, the Government of India acting in its revisional capacity had passed an order in its own case on 30th June 1999 in relation to the rebate of duty on ATF provided to flights to Afghanistan, relying upon the executive instructions - The revisional authority in the present case declined to grant to the Petitioner the benefit of the administrative instructions contained in the Manual issued by the Central Board of Excise and Customs - Evidently, though the Notification restricted the grant of rebate to flights to certain specific countries, administrative instructions were issued by the Union Government in the Manual extending the benefit even further - Held that: it would be necessary to set aside the impugned order of the revisional authority and to remit the proceedings back for a fresh determination
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