https://www.taxtmi.com/caselaws?id=211045 A rebate notification confined the statutory concession to specified foreign destinations, but departmental manual instructions later extended the same facility to aircraft bound for Nepal, Afghanistan and Bhutan. The revisional authority could not disregard those administrative instructions and rely only on the notification, because the Union Government was expected to act consistently with its earlier determination. The impugned revisional order was therefore unsustainable and was set aside, with the matter remitted for fresh consideration. en-us Tue, 26 Jul 2011 00:00:00 +0530 Sun, 04 Mar 2012 22:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211045 A rebate notification confined the statutory concession to specified foreign destinations, but departmental manual instructions later extended the same facility to aircraft bound for Nepal, Afghanistan and Bhutan. The revisional authority could not disregard those administrative instructions and rely only on the notification, because the Union Government was expected to act consistently with its earlier determination. The impugned revisional order was therefore unsustainable and was set aside, with the matter remitted for fresh consideration. Case-Laws Central Excise Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211045