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M/s Mahashakti Coke, Mundra Versus Commissioner of Central Excise & Customs, Rajkot.

Rebate claim - export of less quantity of goods - natural loss of goods in transit - The applicant claimed that the difference in quantity cleared from the factory and that exported was due to loss of goods occurred on account of moisture content and transportation handling losses subsequent to clearance from factory. - Held that - In this regard, Government notes that the applicant could not cite any applicable provisions, where such loss subsequent to clearance from the factory for the impugne....... + More



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