2007 (1) TMI 307

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... M. Veeraiyan, Member (T)]. This is a department s appeal against the order of Commissioner (Appeals) by which the Commissioner has ordered refund of excise duty on deemed exports. Heard the learned DR for the appellant-department. 2. The learned DR submits that export for the purpose of Central Excise Law means physically the goods being taken out of the country. Deemed export is a concep .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X