https://www.taxtmi.com/caselaws?id=120963 Rebate of central excise duty is available to the person who actually exports the goods, and deemed export is not treated as export for every purpose under the excise and customs regime. A supplier who delivered goods to an Advance Licence Holder against Advance Release Orders, without physically exporting the goods, could not claim rebate or refund merely because the buyer may later export finished goods. At most, the supplier could pursue terminal benefits under DGFT deeming provisions, while the rebate linked to export remained with the exporter of the finished goods. The claim was therefore correctly rejected. en-us Thu, 15 Feb 2007 00:00:00 +0530 Wed, 25 Jul 2012 16:39:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120963 Rebate of central excise duty is available to the person who actually exports the goods, and deemed export is not treated as export for every purpose under the excise and customs regime. A supplier who delivered goods to an Advance Licence Holder against Advance Release Orders, without physically exporting the goods, could not claim rebate or refund merely because the buyer may later export finished goods. At most, the supplier could pursue terminal benefits under DGFT deeming provisions, while the rebate linked to export remained with the exporter of the finished goods. The claim was therefore correctly rejected. Case-Laws Central Excise Thu, 15 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120963