Court Rules Absence of Compounded Levy Scheme Provision Can't Justify Denying Excise Duty Rebate on Pan Masala Exports.

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....Refund claim - manufacture and export of pan masala and pan masala containing tobacco - The fact that there was no provision for grant of rebate of excise duty on export of goods covered by the compounded levy scheme cannot be cited as a reason for not grant of rebate. - AT....