Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Rebate claim - Export of goods - goods were manufactured outside the country - Rule 18 there is no direct specification that the goods eligible to rebate must have been manufactured inside the country. - at the time of import CVD was paid which proves that goods were excisable - Refund/Rebate allowed.
Rebate claim - Export of goods - goods were manufactured outside the country - Rule 18 there is no direct specification that the goods eligible to rebate must have been manufactured inside the country. - at the time of import CVD was paid which proves that goods were excisable - Refund/Rebate allowed.
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