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2016 (1) TMI 156 - SCH - Central Excise100% EOU - Claim of exemption - Tribunal in [2005 (3) TMI 188 - CESTAT, CHENNAI] has held that, the same goods cannot be treated as export by export promotion authority and non-export by another governmental authority. In a three legged race for export promotion by the Customs and Export Promotion authority, the two authorities cannot run in opposite directions. Lack of clarity, if any, should be resolved in a manner facilitating the advancement of the policy and not in a manner that defeats public policy. - Apex Court dismissed the appeal of the Revenue.
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