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2013 (3) TMI 209 - CGOVT - Central ExciseRebate - The conditions of the Notification No. 46/94-C.E. (N.T.) allowed rebate of duty only to certain foreign countries having land frontiers with India. These countries do not include Nepal. Hence it appeared to revenue that the supply of ATF to Nepal bound Flight should be on payment of appropriate rate of duty i.e. 16% ad valorem. Held that:- A harmonious reading of the above notification and the executive instructions issued would reveal that through statutorily rebate of duty is not admissible on exports of mineral oil in a country or territory with common land frontier with India the said rebate was allowed under executive instructions. The Commissioner of Central Excise, Delhi vide C. No. 111-11(1)PR/98/130 dated 4-3-1999 has also reported that rebate of duty on export of ATF is paid, as per prescribed rates, for all international flights including flights to Nepal. - Decision in the case of INDIAN OIL CORPORATION LTD. Versus UNION OF INDIA [2011 (7) TMI 778 - BOMBAY HIGH COURT] followed - Decided in favor of assessee.
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