https://www.taxtmi.com/caselaws?id=245252 Clearances by a 100% Export Oriented Unit to holders of Advance Release Orders under the Duty Free Replenishment Certificate scheme were treated as deemed exports under the Export Import Policy and not as goods allowed to be sold in India. On that basis, the clearances fell outside the exclusion in Notification No. 125/84-C.E. and qualified for exemption. The duty demand was therefore unsustainable, and the related interest and penalty were also set aside. en-us Tue, 14 Jun 2011 00:00:00 +0530 Tue, 25 Mar 2014 07:25:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245252 Clearances by a 100% Export Oriented Unit to holders of Advance Release Orders under the Duty Free Replenishment Certificate scheme were treated as deemed exports under the Export Import Policy and not as goods allowed to be sold in India. On that basis, the clearances fell outside the exclusion in Notification No. 125/84-C.E. and qualified for exemption. The duty demand was therefore unsustainable, and the related interest and penalty were also set aside. Case-Laws Central Excise Tue, 14 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245252