https://www.taxtmi.com/caselaws?id=151039 Rebate of duty on exported goods cannot be denied to a bona fide merchant exporter merely because the manufacturer-supplier allegedly availed and utilised Cenvat credit on bogus invoices. Where export of duty-paid goods is supported by ARE-1 forms, customs certification and other records, and there is no evidence of collusion, mutuality of interest, financial control, flow-back of funds or lack of bona fides, the exporter cannot be made to suffer for the supplier's independent default. The proper remedy lies against the supplier under the credit recovery and penal provisions. On these facts, the rebate claim is admissible. en-us Tue, 29 Dec 2009 00:00:00 +0530 Mon, 27 May 2013 17:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151039 Rebate of duty on exported goods cannot be denied to a bona fide merchant exporter merely because the manufacturer-supplier allegedly availed and utilised Cenvat credit on bogus invoices. Where export of duty-paid goods is supported by ARE-1 forms, customs certification and other records, and there is no evidence of collusion, mutuality of interest, financial control, flow-back of funds or lack of bona fides, the exporter cannot be made to suffer for the supplier's independent default. The proper remedy lies against the supplier under the credit recovery and penal provisions. On these facts, the rebate claim is admissible. Case-Laws Central Excise Tue, 29 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151039