TMI Blog2012 (7) TMI 507X X X X Extracts X X X X X X X X Extracts X X X X ..... cilitate Indian exports to be freed from domestic taxes and to make them competitive in the international market and the Board in its circular dt. 12.3.2009 clarified that the amended provision as in existence on the date of filing the refund may be applied in preference to the legal position that normally the provisions as applicable at the time of export be applied. - ST/521/2011 - 239/12 - Dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chennai - Final order No.1319-1323/11 dt. 16.12.2011 , wherein it has been held that the amended provision as applicable on the date of filing refund claim is required to be applied. He prays that in view of the decision in the case of Faizan Shoes (supra), the amount sanctioned by the original authority is in order and the same required no revision. 2. The ld. DR appearing for the department s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of goods. The cited order in the case of Faizan Shoes (supra) was passed by the Tribunal taking note of this fact as well as the fact that the cited notification has been amended to facilitate Indian exports to be freed from domestic taxes and to make them competitive in the international market. The said order also took note of the fact that the Board in its circular dt. 12.3.2009 clarified th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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