https://www.taxtmi.com/caselaws?id=370011 The tribunal ruled in favor of the appellant, a 100% EOU, in a case involving denial of exemption for supplies to advance license holders. The tribunal held that permission from the Development Commissioner was not a requirement for the exemption under Notification No. 23/2003-CE. Additionally, the tribunal determined that supplies to advance license holders, deemed exports, should not be included in the 50% limit of FOB value of exports for DTA sales. The tribunal also decided that deemed exports should be considered in computing the 50% limit and that the demands raised were time-barred, ultimately allowing the appeals. en-us Thu, 01 Nov 2018 00:00:00 +0530 Thu, 08 Nov 2018 10:55:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=370011 The tribunal ruled in favor of the appellant, a 100% EOU, in a case involving denial of exemption for supplies to advance license holders. The tribunal held that permission from the Development Commissioner was not a requirement for the exemption under Notification No. 23/2003-CE. Additionally, the tribunal determined that supplies to advance license holders, deemed exports, should not be included in the 50% limit of FOB value of exports for DTA sales. The tribunal also decided that deemed exports should be considered in computing the 50% limit and that the demands raised were time-barred, ultimately allowing the appeals. Case-Laws Central Excise Thu, 01 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=370011