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    <title>2002 (10) TMI 729 - CEGAT, NEW DELHI</title>
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    <description>Where the authority fails to examine material evidence proving export and ignores relevant precedent on the acceptable proof for a notification claim, the appellate order is liable to be set aside. The matter was remanded because the lower authorities rejected the claim only for non-production of the original AR-4, without considering whether the Shipping Bill and other supporting documents could establish export or entitlement to credit or cash refund under the exemption scheme.</description>
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      <description>Where the authority fails to examine material evidence proving export and ignores relevant precedent on the acceptable proof for a notification claim, the appellate order is liable to be set aside. The matter was remanded because the lower authorities rejected the claim only for non-production of the original AR-4, without considering whether the Shipping Bill and other supporting documents could establish export or entitlement to credit or cash refund under the exemption scheme.</description>
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