https://www.taxtmi.com/caselaws?id=360949 The Tribunal allowed the appeal, setting aside the Order-in-Appeal and affirming the eligibility of remission for goods destroyed before export. The decision emphasized that goods destroyed before export should be treated as destroyed before removal, aligning with Rule 21 provisions. The judgment clarified the significance of the "place of removal" in determining duty liability and remission eligibility, ensuring a fair application of remission rules for goods intended for export. en-us Thu, 24 May 2018 00:00:00 +0530 Sat, 26 May 2018 07:48:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360949 The Tribunal allowed the appeal, setting aside the Order-in-Appeal and affirming the eligibility of remission for goods destroyed before export. The decision emphasized that goods destroyed before export should be treated as destroyed before removal, aligning with Rule 21 provisions. The judgment clarified the significance of the "place of removal" in determining duty liability and remission eligibility, ensuring a fair application of remission rules for goods intended for export. Case-Laws Central Excise Thu, 24 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360949