https://www.taxtmi.com/caselaws?id=167067 Export of superior kerosene/aviation turbine fuel as aircraft stores under bond under Rule 13 was treated as a distinct regime from rebate under Rules 12 and 12A. Because the fuel had not suffered duty before export, rebate provisions and Notification No. 364/77-C.E. could not be used to reduce or deny an amount that was not otherwise payable. The attempted duty demand was also procedurally defective because it was raised without the prescribed show-cause notice for recovery of short levy. The demand was therefore unsustainable and was set aside. en-us Thu, 21 Jun 1984 00:00:00 +0530 Fri, 05 Dec 2014 10:47:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167067 Export of superior kerosene/aviation turbine fuel as aircraft stores under bond under Rule 13 was treated as a distinct regime from rebate under Rules 12 and 12A. Because the fuel had not suffered duty before export, rebate provisions and Notification No. 364/77-C.E. could not be used to reduce or deny an amount that was not otherwise payable. The attempted duty demand was also procedurally defective because it was raised without the prescribed show-cause notice for recovery of short levy. The demand was therefore unsustainable and was set aside. Case-Laws Central Excise Thu, 21 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167067