https://www.taxtmi.com/caselaws?id=32399 The Tribunal upheld the Commissioner (Appeals)' decision to reject the Revenue's appeal regarding a rebate claim for exported goods. The Revenue's argument, based on the alleged non-supply of goods by the supplier, was dismissed as the ownership of the premises by the supplier was deemed irrelevant for exporting goods. The lack of presentation of crucial evidence at earlier stages of the case weakened the Revenue's position, resulting in the dismissal of their appeal. en-us Mon, 18 Aug 2008 00:00:00 +0530 Fri, 13 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32399 The Tribunal upheld the Commissioner (Appeals)' decision to reject the Revenue's appeal regarding a rebate claim for exported goods. The Revenue's argument, based on the alleged non-supply of goods by the supplier, was dismissed as the ownership of the premises by the supplier was deemed irrelevant for exporting goods. The lack of presentation of crucial evidence at earlier stages of the case weakened the Revenue's position, resulting in the dismissal of their appeal. Case-Laws Central Excise Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32399