https://www.taxtmi.com/caselaws?id=209964 Clearances made by a 100% EOU against foreign exchange through an EEFC account were treated as physical exports under the prevailing tribunal view, so they were not subject to central excise duty. The appellate authority followed the earlier tribunal ruling on the same point and found no persuasive basis to depart from it. The Revenue's challenge therefore failed, and the duty demand was rejected. en-us Fri, 10 Jun 2011 00:00:00 +0530 Sat, 06 Jul 2013 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209964 Clearances made by a 100% EOU against foreign exchange through an EEFC account were treated as physical exports under the prevailing tribunal view, so they were not subject to central excise duty. The appellate authority followed the earlier tribunal ruling on the same point and found no persuasive basis to depart from it. The Revenue's challenge therefore failed, and the duty demand was rejected. Case-Laws Central Excise Fri, 10 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209964