https://www.taxtmi.com/caselaws?id=241268 For entitlement under paragraph 9.9(b) of the Exim Policy 1997-2002, deemed export value was held includible in the FOB value of exports. The Tribunal followed its earlier view in the same controversy, which had already attained finality after the Revenue's challenge was dismissed by the Supreme Court. On that reasoning, the assessee's entitlement had to be computed by including deemed export value, and the Revenue's appeal was rejected. en-us Tue, 14 May 2013 00:00:00 +0530 Fri, 25 Apr 2014 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241268 For entitlement under paragraph 9.9(b) of the Exim Policy 1997-2002, deemed export value was held includible in the FOB value of exports. The Tribunal followed its earlier view in the same controversy, which had already attained finality after the Revenue's challenge was dismissed by the Supreme Court. On that reasoning, the assessee's entitlement had to be computed by including deemed export value, and the Revenue's appeal was rejected. Case-Laws Central Excise Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241268