2015 (3) TMI 251 - AT - Central Excise

Difference between export and deemed export - Held that - There is no law to advance such proposition. Ld. Commissioner (Appeals) in para-11 of his order has given his reasoning stating that he has not found deemed export and export to be different - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI dismissed the Revenue's appeal regarding the distinction between export and deemed export, as there is no legal basis for such differentiation. The Commissioner (Appeals) reasoned that deemed export and export are not different, leading to the dismissal of the Revenue's appeal.