https://www.taxtmi.com/caselaws?id=217476 The Government upheld the Commissioner (Appeals)'s decision that the place of removal for export cases is the port of export, aligning with statutory provisions. The original authority was directed to determine the place of removal and decide rebate claims based on the assessable value under the Central Excise Act, ensuring compliance with natural justice principles. The judgment emphasized adherence to statutory provisions in determining the place of removal and processing rebate claims, leading to the disposal of revision applications. en-us Wed, 14 Sep 2011 00:00:00 +0530 Mon, 08 Oct 2012 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217476 The Government upheld the Commissioner (Appeals)'s decision that the place of removal for export cases is the port of export, aligning with statutory provisions. The original authority was directed to determine the place of removal and decide rebate claims based on the assessable value under the Central Excise Act, ensuring compliance with natural justice principles. The judgment emphasized adherence to statutory provisions in determining the place of removal and processing rebate claims, leading to the disposal of revision applications. Case-Laws Central Excise Wed, 14 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217476