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    <title>2025 (9) TMI 75 - SC Order</title>
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    <description>The article concerns disputes over the maintainability of Departmental appeals against CESTAT orders on export valuation and export incentives, including drawback, MEIS and ROSL. It notes the view that the proper FOB values had been accepted and that the assessing officer had no power to alter those values or direct incentive payment on a different basis. It then records that, in light of the Ministry of Finance monetary limit circular dated 02.11.2023 and the stated tax effect, the Supreme Court found the appeal not fit for entertainment and dismissed it, leaving any question of law open.</description>
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      <title>2025 (9) TMI 75 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=777586</link>
      <description>The article concerns disputes over the maintainability of Departmental appeals against CESTAT orders on export valuation and export incentives, including drawback, MEIS and ROSL. It notes the view that the proper FOB values had been accepted and that the assessing officer had no power to alter those values or direct incentive payment on a different basis. It then records that, in light of the Ministry of Finance monetary limit circular dated 02.11.2023 and the stated tax effect, the Supreme Court found the appeal not fit for entertainment and dismissed it, leaving any question of law open.</description>
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