Non-Filing of Declaration & Input-Output Ratio is not Pre-Condition for Claiming Rebate on Excise of Exported Goods: Bombay HC Rules in Favour of Volvo Group [Read Order]
The Bench viewed that verification of input-output ratio although not submitted before the export of goods cannot mean that the same cannot be verified post export
In a ruling in favour of Volvo Groups, the Bombay High Court held that non-filing of declaration & input-output ratio is not a pre-condition for claiming rebate on excise of exported goods. It was clarified that just because the verification of input-output ratio was not submitted before the export of goods, it does not mean…
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