https://www.taxtmi.com/caselaws?id=335830 Export-related refund claims were examined in light of a jurisdictional objection and the text of Rule 57F as it then stood. The Court noted that the Revenue's own revision position was inconsistent with its later challenge, and rejected the argument that the tribunal lacked jurisdiction on that basis. On the credit issue, the absence of an express rule permitting clearance from job-worker or third-party premises did not justify denial where the authorities had allowed the clearances and exports had proceeded on that footing. The tribunal's relief was therefore left undisturbed. en-us Thu, 01 Dec 2016 00:00:00 +0530 Sat, 08 Sep 2018 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335830 Export-related refund claims were examined in light of a jurisdictional objection and the text of Rule 57F as it then stood. The Court noted that the Revenue's own revision position was inconsistent with its later challenge, and rejected the argument that the tribunal lacked jurisdiction on that basis. On the credit issue, the absence of an express rule permitting clearance from job-worker or third-party premises did not justify denial where the authorities had allowed the clearances and exports had proceeded on that footing. The tribunal's relief was therefore left undisturbed. Case-Laws Central Excise Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335830