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    <title>2025 (11) TMI 303 - GUJARAT HIGH COURT</title>
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    <description>HC allowed the petition holding that rebate under Rule 18, Central Excise Rules, 2002, could be granted for aviation turbine fuel remaining on board aircraft on international flights. The court found the issue not res integra in light of the respondent&#039;s concession that rebate is allowable for the quantity remaining on board. The orders of 31.3.2023 and 5.4.2023 by the Principal Commissioner &amp; Ex-Officio Additional Secretary are quashed and set aside; petition allowed.</description>
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      <title>2025 (11) TMI 303 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=780835</link>
      <description>HC allowed the petition holding that rebate under Rule 18, Central Excise Rules, 2002, could be granted for aviation turbine fuel remaining on board aircraft on international flights. The court found the issue not res integra in light of the respondent&#039;s concession that rebate is allowable for the quantity remaining on board. The orders of 31.3.2023 and 5.4.2023 by the Principal Commissioner &amp; Ex-Officio Additional Secretary are quashed and set aside; petition allowed.</description>
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