1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
TaxTMI Login
🚀 New: Section-Wise Filter ✕
Just a moment...
1. Search Case laws by Section / Act / Rule — now available beyond Income Tax. GST and Other Laws Available
2. New: “In Favour Of” filter added in Case Laws.
Try both these filters in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Highlights
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
HC allowed the petition, set aside the impugned communication of the second respondent and remitted the matter to the first respondent for fresh adjudication. The court held that the communication determining rights constituted an order and was appealable to the Appellate Authority; a Board circular relied upon by the second respondent is binding only on field formation and not on the Appellate Authority under the statutory scheme of the Central Excise Act, 1944 and the Customs Act, 1962. The rejection of the appeal by reference to the circular was unjustified. The first respondent is directed to pass a reasoned order on whether the petitioner is entitled to duty drawback on the exports.
TaxTMI 
TaxTMI 
