2016 (8) TMI 779

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..... s available to the assessee so as reaching the revenue neutral situation. In such a scenario, the confirmation of duty was set aside. - Decided in favour of appellant - Excise Appeal No. 2319 of 2008 - FINAL ORDER NO . 52159/2016 - Dated:- 14-6-2016 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Shri Mayank Garg, Advocate for the Appellants Shri Yog .....

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..... ssable value of the exported goods resulting in enhanced rate of duty, such enhanced rate of duty was available to them as rebate. As such, entire exercise is revenue neutral. 4. Learned Advocate referred to the decision of the Tribunal in the case Sterlite Industries (India) Ltd. vs. Commissioner [2011 (271) ELT 572 (Tri-Mum)] which was affirmed by Bombay High Court as reported in [2013 ( .....

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