https://www.taxtmi.com/caselaws?id=119216 A later Board circular clarified that mere change in flight number or IGM number during an aircraft's journey between two Indian ports does not disqualify duty-free fuel supply to foreign-going aircraft, so rebate on aviation turbine fuel remained admissible and denial was unsustainable. The demand was also held time-barred because all material facts were already within the department's knowledge, leaving no basis to invoke the extended limitation period. The assessee therefore succeeded on both entitlement and limitation, and the demand could not be sustained. en-us Wed, 21 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 17:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119216 A later Board circular clarified that mere change in flight number or IGM number during an aircraft's journey between two Indian ports does not disqualify duty-free fuel supply to foreign-going aircraft, so rebate on aviation turbine fuel remained admissible and denial was unsustainable. The demand was also held time-barred because all material facts were already within the department's knowledge, leaving no basis to invoke the extended limitation period. The assessee therefore succeeded on both entitlement and limitation, and the demand could not be sustained. Case-Laws Central Excise Wed, 21 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119216