2019 (12) TMI 1090

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....don Christian, Advocate Present For the Respondent: Shri T.G. Rathod, Authorised Representative ORDER RAMESH NAIR The issue involved in the present case, is that whether the clearance of Aviation Turbine Fuel (ATF) when loaded into flight operating on international route should be considered as exported by the appellant or otherwise. This is the second round of appeal before this Tribu....

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....Authority has called for a report from the Assistant Commissioner of the concerned division from the Jurisdictional Division, Vadodara-I. The Assistant Commissioner submitted his reply vide letter Fno. V/SCN/D-IV/IOCL/79/05/Pt.I dated 20/02/2013. According to such letter, appellant has not submitted any further evidence regarding re-warehousing of the goods under ARE-3 and any relevant documents i....

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....pugned order. 4. We have heard both sides and perused the records. We find that the appellant had submitted various documents at the time of first adjudication. Considering these documents, this Tribunal remanded the matter to the Adjudicating Authority to reconsider the matter. It was also observed by the Tribunal that if it is otherwise established, that the ATF was supplied to flights on int....