2012 (6) TMI 753

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....ent. ORDER The amount involved in this case is only Rs. 19,713/-. On the one hand, the appellants have filed an application for early hearing of the appeal and on the other, they have sought for adjournment on the ground that their authorized representative based in Mumbai has to come for arguing the appeal, though the same involves a petty amount of Rs. 19,713/-. 2. As the issue lies in ....

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....ncompetitive. Secondly, no country wants to export the domestic taxes meant to be levied on domestic consumption of goods and services. Each country either exempts such taxes in respect of export goods, including taxes relating to inputs used in the export goods, or there are alternative schemes for providing rebate, drawback of duties suffered by export goods. India is no exception as we also hav....