https://www.taxtmi.com/caselaws?id=95718 Duty demand for alleged wrongful use of Notification benefit requires material establishing that Modvat credit was taken in manufacturing the exported goods and that the earlier clearance was erroneous. Where the Department had granted the benefit with awareness of the relevant condition, an unsupported allegation cannot sustain recovery. Invocation of the extended limitation period under the Customs Act also requires proof that the show cause notice and supporting material were served, together with material justifying the extended period. An unrebutted affidavit denying receipt leaves that requirement unmet. en-us Fri, 25 Aug 2000 00:00:00 +0530 Wed, 14 Dec 2011 15:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95718 Duty demand for alleged wrongful use of Notification benefit requires material establishing that Modvat credit was taken in manufacturing the exported goods and that the earlier clearance was erroneous. Where the Department had granted the benefit with awareness of the relevant condition, an unsupported allegation cannot sustain recovery. Invocation of the extended limitation period under the Customs Act also requires proof that the show cause notice and supporting material were served, together with material justifying the extended period. An unrebutted affidavit denying receipt leaves that requirement unmet. Case-Laws Customs Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95718