Appellate authority allows tax refund on transporting empty containers for export goods

The appellate authority ruled in favor of refund for tax paid on transporting empty containers for stuffing export goods, citing that the relevant notification covers transport of export goods. The appeals were subsequently dismissed as not admitted.

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The issue was whether tax paid on transporting empty containers for stuffing export goods is eligible for refund. The appellate authority ruled in favor of refund, stating the relevant notification covers transport of export goods. The appeals were dismissed as not admitted.

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