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    <title>2016 (6) TMI 440 - CESTAT CHENNAI</title>
    <link>https://www.taxtmi.com/caselaws?id=328731</link>
    <description>The Tribunal ruled in favor of the appellant-assessee in an appeal concerning the demand for credit on imported inputs cleared for export. The appellant argued that CBEC circulars allowed for duty-free export if credit was taken, supported by Tribunal decisions. The Tribunal held that goods cleared for export should not incur duty, whether exported under bond or with duty payment for rebate. Relying on past precedents, the Tribunal allowed the appellant-assessee to clear goods for export without reversing the cenvat credit. The appeal by the appellant was granted, the Revenue&#039;s appeal was dismissed, and consequential relief was provided.</description>
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    <pubDate>Fri, 20 May 2016 00:00:00 +0530</pubDate>
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      <title>2016 (6) TMI 440 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=328731</link>
      <description>The Tribunal ruled in favor of the appellant-assessee in an appeal concerning the demand for credit on imported inputs cleared for export. The appellant argued that CBEC circulars allowed for duty-free export if credit was taken, supported by Tribunal decisions. The Tribunal held that goods cleared for export should not incur duty, whether exported under bond or with duty payment for rebate. Relying on past precedents, the Tribunal allowed the appellant-assessee to clear goods for export without reversing the cenvat credit. The appeal by the appellant was granted, the Revenue&#039;s appeal was dismissed, and consequential relief was provided.</description>
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      <pubDate>Fri, 20 May 2016 00:00:00 +0530</pubDate>
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