https://www.taxtmi.com/caselaws?id=190361 The court upheld the rejection of rebate claims due to the goods not moving beyond Indian territorial waters following a vessel collision. Despite arguments based on FOB terms and bank certificates, the court emphasized actual physical export for rebate eligibility. Citing Supreme Court precedent, the court determined that export completion requires goods to leave Indian territorial waters. Consequently, the rebate claims were deemed inadmissible, and the lower authorities' decisions were upheld, with the revision application dismissed. en-us Thu, 31 Mar 2016 00:00:00 +0530 Mon, 13 Feb 2017 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190361 The court upheld the rejection of rebate claims due to the goods not moving beyond Indian territorial waters following a vessel collision. Despite arguments based on FOB terms and bank certificates, the court emphasized actual physical export for rebate eligibility. Citing Supreme Court precedent, the court determined that export completion requires goods to leave Indian territorial waters. Consequently, the rebate claims were deemed inadmissible, and the lower authorities' decisions were upheld, with the revision application dismissed. Case-Laws Central Excise Thu, 31 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190361