https://www.taxtmi.com/highlights?id=79308 Rebate claim for refund of service tax rejected - Export of consignment of garnets extracted from illegally mined sea sand - Export incentives not granted for proceeds of crime - Both exports and perpetrator of crime being same entity - Export incentives under Central Excise Act and Rules intended for legitimate exports to encourage foreign exchange earnings - Proceeds of illegal exports not serving public purpose u/s 93A of Finance Act, 1994 - Mere non-action by Customs Department not entitling export incentives - Petition dismissed. en-us Thu, 11 Jul 2024 08:36:15 +0530 Thu, 11 Jul 2024 08:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79308 Rebate claim for refund of service tax rejected - Export of consignment of garnets extracted from illegally mined sea sand - Export incentives not granted for proceeds of crime - Both exports and perpetrator of crime being same entity - Export incentives under Central Excise Act and Rules intended for legitimate exports to encourage foreign exchange earnings - Proceeds of illegal exports not serving public purpose u/s 93A of Finance Act, 1994 - Mere non-action by Customs Department not entitling export incentives - Petition dismissed. Highlights Service Tax Thu, 11 Jul 2024 08:36:15 +0530 https://www.taxtmi.com/highlights?id=79308