Export benefit cannot be denied on re-processed damaged goods

CA Urvashi Porwal

Brief of the Case

In the case of M/s Uni worth Textiles Ltd. Vs. Commissioner of Central Excise, Nagpur, it was held that the benefit on export of goods cannot be denied on the mere fact that the goods got damaged, re-processed again after some time and then exported by the assessee.

Facts of the Case

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