Excise Duty Rebate on Biscuit Exports: Commissioner (Appeals) Mistakenly Viewed Exemption as Unconditional, Yet Rebate Granted.

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....Rebate of Excise duty paid - export of Biscuits - the availability of the exemption depended upon various factors. Hence, it cannot be concluded that the exemption was absolute and unconditional. By holding the exemption to be absolute and unconditional, the Commissioner (Appeals) committed a grave error. - Benefit of rebate (refund) allowed.....