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TMI Blog2012 (6) TMI 173X X X X Extracts X X X X X X X X Extracts X X X X ..... at clearances made during this period was in fact loaded into the flights which were operating on international route, we deem it fit and let the adjudicating authority to do the exercise. Matter remitted back to the adjudicating authority to reconsider the issue afresh. - E/86/11 - - - Dated:- 28-5-2012 - Mr. M.V. Ravindran, Mr. B.S.V. Murthy, JJ. For Appellant : Shri H.D. Dave, Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f aviation turbine fuel during the relevant period in question was done by the appellant under the bonafide belief that they need not to follow any procedure. It is his submission that they are able to justify that the duty liability on the aviation turbine fuel will not arise on them, as this aviation turbine fuel has been loaded flights operating on international route, as such they are consider ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exported goods. If the appellant is able to prove the same, that the clearances made during this period was in fact loaded into the flights which were operating on international route, the same needs to be addressed by adjudicating authority. We find that the appellant has made out a prima-facie case of no demand, as this ATF loaded in international flights, may qualify as exports. Since the docum ..... X X X X Extracts X X X X X X X X Extracts X X X X
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