CESTAT rules no distinction between export and deemed export, dismissing Revenue's appeal

The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal regarding the distinction between export and deemed export, as there is no legal basis for such differentiation. The Commissioner (Appeals) reasoned that deemed export and export are not different, leading to the dismissal of the Revenue's appeal.

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The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal regarding the distinction between export and deemed export, as there is no legal basis for such differentiation. The Commissioner (Appeals) reasoned that deemed export and export are not different, leading to the dismissal of the Revenue's appeal.

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