https://www.taxtmi.com/caselaws?id=434148 The Court determined that in cases of exported goods, the place of removal for claiming excise duty rebate is the Port of Export, where ownership transfer occurs when goods are handed over to the shipping line. Relying on the Sale of Goods Act, a Supreme Court judgment, and relevant circulars, the Court reversed the Revisionary Authority's decision and ruled in favor of the petitioner, granting the excise duty rebate. The Department's argument that the factory gate should be considered the place of removal was dismissed, and the writ petition was allowed with no costs imposed. en-us Mon, 13 Feb 2023 00:00:00 +0530 Tue, 26 Sep 2023 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434148 The Court determined that in cases of exported goods, the place of removal for claiming excise duty rebate is the Port of Export, where ownership transfer occurs when goods are handed over to the shipping line. Relying on the Sale of Goods Act, a Supreme Court judgment, and relevant circulars, the Court reversed the Revisionary Authority's decision and ruled in favor of the petitioner, granting the excise duty rebate. The Department's argument that the factory gate should be considered the place of removal was dismissed, and the writ petition was allowed with no costs imposed. Case-Laws Central Excise Mon, 13 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434148