https://www.taxtmi.com/caselaws?id=166705 For an exemption notification based on aggregate clearances for home consumption, goods lawfully cleared on payment of duty remained includible in the turnover computation even if customers later returned them. The notification applied only where the relevant aggregate value of specified goods did not exceed the prescribed limit, and it did not expressly permit exclusion of returned goods. Refund of duty under the rules did not alter the character of those clearances as home-consumption clearances. On that basis, the returned goods could not be deducted from aggregate clearances, and the exemption was unavailable. en-us Sat, 17 Sep 1983 00:00:00 +0530 Fri, 31 Oct 2014 16:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166705 For an exemption notification based on aggregate clearances for home consumption, goods lawfully cleared on payment of duty remained includible in the turnover computation even if customers later returned them. The notification applied only where the relevant aggregate value of specified goods did not exceed the prescribed limit, and it did not expressly permit exclusion of returned goods. Refund of duty under the rules did not alter the character of those clearances as home-consumption clearances. On that basis, the returned goods could not be deducted from aggregate clearances, and the exemption was unavailable. Case-Laws Central Excise Sat, 17 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166705