https://www.taxtmi.com/caselaws?id=390871 Concessional central excise duty on aviation turbine fuel was held available for a domestic extension flight operating between two Indian airports where the governing circular extended the benefit and a mere change in flight number or IGM number did not alter eligibility. The flight was treated as part of an international service with connecting passengers, and the earlier decision in the assessee's own case, affirmed by the Supreme Court, supported the entitlement. A pure question of law on statutory benefit could also be raised before the Tribunal even if not urged before the first appellate authority. The duty, interest and penalty demand was therefore unsustainable. en-us Wed, 18 Dec 2019 00:00:00 +0530 Mon, 13 Jan 2020 18:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390871 Concessional central excise duty on aviation turbine fuel was held available for a domestic extension flight operating between two Indian airports where the governing circular extended the benefit and a mere change in flight number or IGM number did not alter eligibility. The flight was treated as part of an international service with connecting passengers, and the earlier decision in the assessee's own case, affirmed by the Supreme Court, supported the entitlement. A pure question of law on statutory benefit could also be raised before the Tribunal even if not urged before the first appellate authority. The duty, interest and penalty demand was therefore unsustainable. Case-Laws Central Excise Wed, 18 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390871