https://www.taxtmi.com/caselaws?id=243455 DTA clearances by a 100% Export Oriented Unit were treated as includible in the FOB value of exports for exemption under Notification No. 2/95-CE, because earlier binding decisions had already held that deemed export value could not be excluded where the clearances were made under the applicable policy and notifications. The Gujarat HC followed its prior ruling on the same question and rejected the contrary view relied on by the Revenue, holding that it did not displace the binding precedent. The exemption claim therefore remained available to the assessee and the Revenue's challenge failed. en-us Thu, 16 Jan 2014 00:00:00 +0530 Mon, 15 Jun 2015 14:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243455 DTA clearances by a 100% Export Oriented Unit were treated as includible in the FOB value of exports for exemption under Notification No. 2/95-CE, because earlier binding decisions had already held that deemed export value could not be excluded where the clearances were made under the applicable policy and notifications. The Gujarat HC followed its prior ruling on the same question and rejected the contrary view relied on by the Revenue, holding that it did not displace the binding precedent. The exemption claim therefore remained available to the assessee and the Revenue's challenge failed. Case-Laws Central Excise Thu, 16 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243455