https://www.taxtmi.com/caselaws?id=109003 Export documentation and statutory records that disclose the relevant facts do not support a charge of suppression or fraud, and the extended period cannot be invoked where the department already had knowledge of the material facts. The document also states that export labels prepared to meet buyer and banking requirements do not, by themselves, prove that only generic medicines were exported when the manufacturer produced both generic and P and P medicines. Where duty-paid inputs were used in manufacture, the final products were exported, and accumulated credit could not be absorbed against domestic clearances, rebate and refund of unutilized Modvat credit were stated to be admissible without any prohibited double benefit. en-us Fri, 13 Jun 2003 00:00:00 +0530 Thu, 05 Apr 2012 13:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109003 Export documentation and statutory records that disclose the relevant facts do not support a charge of suppression or fraud, and the extended period cannot be invoked where the department already had knowledge of the material facts. The document also states that export labels prepared to meet buyer and banking requirements do not, by themselves, prove that only generic medicines were exported when the manufacturer produced both generic and P and P medicines. Where duty-paid inputs were used in manufacture, the final products were exported, and accumulated credit could not be absorbed against domestic clearances, rebate and refund of unutilized Modvat credit were stated to be admissible without any prohibited double benefit. Case-Laws Central Excise Fri, 13 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109003