Excise duty exemption on aviation turbine fuel prevents recovery for past supplies made under established levy practice. The Central Government, satisfied that a prevailing practice led to non levy of excise duty in excess of a specified amount on Aviation Turbine Fuel supplied to a foreign carrier, directs under Section 11C that the whole of the duty payable under Section 3 shall not be required to be paid in respect of such ATF for the period during which the practice was followed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise duty exemption on aviation turbine fuel prevents recovery for past supplies made under established levy practice.
The Central Government, satisfied that a prevailing practice led to non levy of excise duty in excess of a specified amount on Aviation Turbine Fuel supplied to a foreign carrier, directs under Section 11C that the whole of the duty payable under Section 3 shall not be required to be paid in respect of such ATF for the period during which the practice was followed.
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