https://www.taxtmi.com/caselaws?id=121949 Customs authorities could not recover duty or deny exemption once the Development Commissioner had already recorded that the export obligation was fulfilled, because the governing circular required customs action only after that determination. The assessee's compliance and amended policy position supported that conclusion, so the demand was unsustainable. Concessional duty under Notification No. 2/95 also could not be denied on the basis that advance DTA sales were not adjusted within the period relied on by the department, since the later circulars and policy amendments were prospective and the record showed substantial exports and satisfaction of the obligation. The impugned order was set aside and relief followed. en-us Thu, 26 Jul 2007 00:00:00 +0530 Tue, 07 Aug 2012 14:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121949 Customs authorities could not recover duty or deny exemption once the Development Commissioner had already recorded that the export obligation was fulfilled, because the governing circular required customs action only after that determination. The assessee's compliance and amended policy position supported that conclusion, so the demand was unsustainable. Concessional duty under Notification No. 2/95 also could not be denied on the basis that advance DTA sales were not adjusted within the period relied on by the department, since the later circulars and policy amendments were prospective and the record showed substantial exports and satisfaction of the obligation. The impugned order was set aside and relief followed. Case-Laws Central Excise Thu, 26 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121949