2020 (3) TMI 374

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....Nath For the Respondents : Mr. Somnath Ganguli Mr. Bhaskar Prosad Banerjee ORDER This specially assigned writ petition has been heard on several occasions. Petitioners supplied aviation fuel (ATF) to aircrafts operating international flights out of Gaya Airport. The supplies therefore were exports. Petitioners had claimed rebate available on such exports. Two points for consideration a....

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....ral Excise vs. AIA Engineering Limited dealt with by a Division Bench of High Court of Gujarat reported in 2011(21) STR 367 (Guj), paragraphs 7, 8. Mr. Ganguly, learned advocate appears on behalf of revenue and submits, appellate order is perverse and was rightly set aside. Section 35EE in Central Excise Act, 1944 provides for revision by Central Government, which may annul or modify the order.....