https://www.taxtmi.com/caselaws?id=239265 The Tribunal interpreted Notification No.93/2004-Cus on excise duty rebate, finding no prohibition on claiming rebate on final products. It ruled in favor of the applicant, waiving predeposit of dues for appeal admission. The Tribunal also held that export obligations could be fulfilled through a merchant exporter, not mandating direct export by the importer. The dispute over goods exported through a merchant exporter did not disqualify the applicant from notification benefits. The Tribunal granted the applicant's request for waiver of predeposit of dues, ordering a stay on collection during the appeal process. en-us Tue, 05 Mar 2013 00:00:00 +0530 Sat, 09 Nov 2013 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239265 The Tribunal interpreted Notification No.93/2004-Cus on excise duty rebate, finding no prohibition on claiming rebate on final products. It ruled in favor of the applicant, waiving predeposit of dues for appeal admission. The Tribunal also held that export obligations could be fulfilled through a merchant exporter, not mandating direct export by the importer. The dispute over goods exported through a merchant exporter did not disqualify the applicant from notification benefits. The Tribunal granted the applicant's request for waiver of predeposit of dues, ordering a stay on collection during the appeal process. Case-Laws Customs Tue, 05 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239265