https://www.taxtmi.com/caselaws?id=179782 Notification No. 2/95-CE was applied to determine the duty rate on domestic tariff area clearances by a 100% export-oriented unit where the claim rested on deemed export performance. The central question was whether the exemption extended only to clearances backed by physical export performance or also to clearances linked to deemed exports. CESTAT followed an earlier Tribunal view relied on by the first appellate authority and saw no basis to depart from it merely because Revenue had appealed that earlier ruling. The benefit of the notification was held available, and the Revenue's appeal was rejected. en-us Wed, 09 Jul 2008 00:00:00 +0530 Wed, 09 Mar 2016 17:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179782 Notification No. 2/95-CE was applied to determine the duty rate on domestic tariff area clearances by a 100% export-oriented unit where the claim rested on deemed export performance. The central question was whether the exemption extended only to clearances backed by physical export performance or also to clearances linked to deemed exports. CESTAT followed an earlier Tribunal view relied on by the first appellate authority and saw no basis to depart from it merely because Revenue had appealed that earlier ruling. The benefit of the notification was held available, and the Revenue's appeal was rejected. Case-Laws Central Excise Wed, 09 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179782