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M/s Jindal Saw Ltd. Versus Commissioner of Customs (Export) , Nhava Sheva

Refund of export duty - change in Rate of tax vide Notification - As per N/N. 66/2008-Cus dated 10.5.2008, the effective rate of export duty was 10 . The exports were taken place on 23.5.2008 and 26.5.2008. The said 10 rate of duty was become NIL vide N/N. 77/2008-Cus dated 13.6.2008 - Held that - merely by interpretation, the duty cannot become NIL, which was prevailing as per the statute. If at all, there is any intention of the Govt. not to levy duty during the said intervening period, right ....... + More

 

 

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M/s Jindal Saw Ltd. Versus Commissioner of Customs (Export) , Nhava Sheva

 

 

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