https://www.taxtmi.com/caselaws?id=105586 Benefit under Notification No. 203/92-Cus. was questioned on the ground that Modvat credit reversal could not be linked to the exported goods because the AR4A document did not show the shipping bill number. The Tribunal noted that shipping bills and AR4 documents ordinarily correlate in export transactions, and that the appellant's claim of reversal with interest, supported by a jurisdictional excise certificate, required fuller examination. The denial of the notification benefit was therefore not sustained at that stage, and the matter was remanded for reconsideration in accordance with law. en-us Wed, 19 Dec 2001 00:00:00 +0530 Tue, 06 Mar 2012 13:34:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105586 Benefit under Notification No. 203/92-Cus. was questioned on the ground that Modvat credit reversal could not be linked to the exported goods because the AR4A document did not show the shipping bill number. The Tribunal noted that shipping bills and AR4 documents ordinarily correlate in export transactions, and that the appellant's claim of reversal with interest, supported by a jurisdictional excise certificate, required fuller examination. The denial of the notification benefit was therefore not sustained at that stage, and the matter was remanded for reconsideration in accordance with law. Case-Laws Customs Wed, 19 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105586