https://www.taxtmi.com/highlights?id=41273 Rebate of Excise duty paid - export of Biscuits - the availability of the exemption depended upon various factors. Hence, it cannot be concluded that the exemption was absolute and unconditional. By holding the exemption to be absolute and unconditional, the Commissioner (Appeals) committed a grave error. - Benefit of rebate (refund) allowed. en-us Fri, 07 Sep 2018 07:46:41 +0530 Fri, 07 Sep 2018 07:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41273 Rebate of Excise duty paid - export of Biscuits - the availability of the exemption depended upon various factors. Hence, it cannot be concluded that the exemption was absolute and unconditional. By holding the exemption to be absolute and unconditional, the Commissioner (Appeals) committed a grave error. - Benefit of rebate (refund) allowed. Highlights Central Excise Fri, 07 Sep 2018 07:46:41 +0530 https://www.taxtmi.com/highlights?id=41273