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    <title>2017 (4) TMI 488 - CESTAT MUMBAI</title>
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    <description>A 100% export oriented undertaking was entitled to exemption from additional duty of excise under the operative notifications for AED(TTA) and AED(GSI) while those notifications remained in force, so the exemption was allowed for the relevant period. A recomputation of duty based on an earlier tribunal view could not be maintained once that view had been overruled by the Supreme Court, so the later binding precedent governed the duty calculation and the recomputation direction was sustained.</description>
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      <link>https://www.taxtmi.com/caselaws?id=341518</link>
      <description>A 100% export oriented undertaking was entitled to exemption from additional duty of excise under the operative notifications for AED(TTA) and AED(GSI) while those notifications remained in force, so the exemption was allowed for the relevant period. A recomputation of duty based on an earlier tribunal view could not be maintained once that view had been overruled by the Supreme Court, so the later binding precedent governed the duty calculation and the recomputation direction was sustained.</description>
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      <pubDate>Wed, 15 Mar 2017 00:00:00 +0530</pubDate>
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