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2013 (6) TMI 177 - HC - Central ExciseRebate / refund - export - correlation of the consignment of sugar exported with the goods which were cleared from the factory on payment of duty - held that:- The Revisional Authority has noted that the railway receipt and transport documents submitted by the assessee in support of its contention show that the consignment of sugar was transported directly from the factory to the port premises. Moreover, the Range Superintendent had confirmed the payment of duty of the goods by the relevant Central Excise invoice. The Revisional Authority has also decided that though the sugar had been cleared for sale in the open market at the relevant time, the clarification issued by DGFT on 16 March 2006 did not contain any restriction on export since sugar was freely exportable. - rebate allowed - decided against the revenue.
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