https://www.taxtmi.com/caselaws?id=362030 The amended condition in Notification No. 93/2004-Cus., read with the corrigendum and Board clarification, was meant to simultaneous availment of Advance Licence benefits and rebate of duty on inputs used in exported goods, not to deny exemption merely because rebate was availed on the exported resultant product. The department's approach incorrectly treated the unamended condition as continuing and conflated rebate on inputs with rebate on the export product. On the stated facts, the notification did not prohibit the benefit claimed, so denial of exemption and the related demand of duty forgone were unsustainable. en-us Thu, 10 May 2018 00:00:00 +0530 Tue, 19 Jun 2018 09:24:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362030 The amended condition in Notification No. 93/2004-Cus., read with the corrigendum and Board clarification, was meant to simultaneous availment of Advance Licence benefits and rebate of duty on inputs used in exported goods, not to deny exemption merely because rebate was availed on the exported resultant product. The department's approach incorrectly treated the unamended condition as continuing and conflated rebate on inputs with rebate on the export product. On the stated facts, the notification did not prohibit the benefit claimed, so denial of exemption and the related demand of duty forgone were unsustainable. Case-Laws Customs Thu, 10 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362030