https://www.taxtmi.com/caselaws?id=34475 The Tribunal upheld the decision that the DEPB rate prevailing on 5th October, 2004, should apply to the export transaction. The appeal by the Revenue was dismissed, affirming that the goods were cleared for export on 5th October, 2004, and thus, the rate applicable on that date was deemed appropriate. This judgment emphasizes the importance of the date of clearance for export in determining the applicable DEPB rate and highlights the necessity of complying with procedural requirements in export transactions. en-us Wed, 03 Dec 2008 00:00:00 +0530 Thu, 03 Sep 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34475 The Tribunal upheld the decision that the DEPB rate prevailing on 5th October, 2004, should apply to the export transaction. The appeal by the Revenue was dismissed, affirming that the goods were cleared for export on 5th October, 2004, and thus, the rate applicable on that date was deemed appropriate. This judgment emphasizes the importance of the date of clearance for export in determining the applicable DEPB rate and highlights the necessity of complying with procedural requirements in export transactions. Case-Laws Customs Wed, 03 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34475