https://www.taxtmi.com/caselaws?id=234352 Rebate on exported sugar was upheld because the goods were shown, through transport documents, railway receipts, excise invoices and the Range Superintendent's certificate, to have been cleared from the factory on payment of duty and sent directly to the port for export under customs supervision. The revisional authority also accepted that the exports were direct and that the relevant clarification imposed no export restriction. The High Court declined supervisory interference, holding that concurrent factual findings supported entitlement to rebate and disclosed no perversity or error. en-us Mon, 06 Feb 2012 00:00:00 +0530 Sat, 08 Jun 2013 11:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234352 Rebate on exported sugar was upheld because the goods were shown, through transport documents, railway receipts, excise invoices and the Range Superintendent's certificate, to have been cleared from the factory on payment of duty and sent directly to the port for export under customs supervision. The revisional authority also accepted that the exports were direct and that the relevant clarification imposed no export restriction. The High Court declined supervisory interference, holding that concurrent factual findings supported entitlement to rebate and disclosed no perversity or error. Case-Laws Central Excise Mon, 06 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234352