https://www.taxtmi.com/caselaws?id=187367 Deemed exports were treated on par with physical exports for computing FOB value and DTA sales entitlement under the export policy regime, and the inclusion of such deemed exports was held correct. The Tribunal relied on co-ordinate Bench decisions and noted that the earlier view had attained finality after the Supreme Court dismissed the civil appeal. On that settled legal position, a demand challenging concessional duty treatment of the clearances was not sustainable, and the Revenue's challenge to the dropping of proceedings failed. en-us Thu, 15 Jul 2010 00:00:00 +0530 Wed, 19 Oct 2016 16:14:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187367 Deemed exports were treated on par with physical exports for computing FOB value and DTA sales entitlement under the export policy regime, and the inclusion of such deemed exports was held correct. The Tribunal relied on co-ordinate Bench decisions and noted that the earlier view had attained finality after the Supreme Court dismissed the civil appeal. On that settled legal position, a demand challenging concessional duty treatment of the clearances was not sustainable, and the Revenue's challenge to the dropping of proceedings failed. Case-Laws Central Excise Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187367