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    <title>2006 (3) TMI 628 - CESTAT, KOLKATA</title>
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    <description>A rebate notification under Rule 12 of the Central Excise Rules applied to mineral oil products exported as stores for consumption on board aircraft on foreign runs, but only for the destinations expressly covered by the notification. The text states that the notification extended to flights to Pakistan, Bangladesh and Burma, and did not include Nepal or Bhutan, so the rebate claim for supplies to Nepal and Bhutan was not displaced at the interim stage. Interim protection was therefore granted subject to a partial pre-deposit, while the limitation plea was left for final hearing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=119495</link>
      <description>A rebate notification under Rule 12 of the Central Excise Rules applied to mineral oil products exported as stores for consumption on board aircraft on foreign runs, but only for the destinations expressly covered by the notification. The text states that the notification extended to flights to Pakistan, Bangladesh and Burma, and did not include Nepal or Bhutan, so the rebate claim for supplies to Nepal and Bhutan was not displaced at the interim stage. Interim protection was therefore granted subject to a partial pre-deposit, while the limitation plea was left for final hearing.</description>
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      <pubDate>Mon, 13 Mar 2006 00:00:00 +0530</pubDate>
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