https://www.taxtmi.com/caselaws?id=73594 Aviation Turbine Fuel supplied to foreign-bound aircrafts under bond was treated as remaining liable to the unrebated duty contemplated by the Rule 12 rebate framework, following earlier Tribunal rulings and the Delhi High Court view; the duty question was decided in favour of the Revenue. The limitation plea under Section 11A could not be determined because the appellate authority had recorded no finding and the record was inadequate, so that issue required fresh examination on remand. The operative principle stated is that bonded export supply does not by itself displace the duty consequence under the rebate notification, while limitation must be decided on proper records. en-us Tue, 15 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 12:01:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73594 Aviation Turbine Fuel supplied to foreign-bound aircrafts under bond was treated as remaining liable to the unrebated duty contemplated by the Rule 12 rebate framework, following earlier Tribunal rulings and the Delhi High Court view; the duty question was decided in favour of the Revenue. The limitation plea under Section 11A could not be determined because the appellate authority had recorded no finding and the record was inadequate, so that issue required fresh examination on remand. The operative principle stated is that bonded export supply does not by itself displace the duty consequence under the rebate notification, while limitation must be decided on proper records. Case-Laws Central Excise Tue, 15 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73594