Condition impossible to meet with cannot lead to denial of export rebate

HIGH COURT OF DELHI Wipro Ltd. versus Union of India CEAC NO. 16 OF 2012 Date of Pronouncement – 13.02.2013 JUDGMENT R.V. Easwar, J. This is an appeal by Wipro Ltd., which was formerly known as Wipro BPO Solutions. It was at the material time engaged in the rendering of IT-enabled services such as technical support services, back-office services, customer-care services etc. to its various clients all of whom were situated outside India, i.e., in UK, USA and Australia. 2. The appeal arises out of the order passed by the Central Excise & Service Tax Appellate Tribunal ...