https://www.taxtmi.com/highlights?id=13976 Merely because there had been a delay in the realization of export proceeds the Department’s conclusion that the entire transaction was a sham one had no basis and had to be rejected totally - DEPB credit claimed @22% of the FOB value by the assesse was rightly entitled - AT en-us Mon, 19 Aug 2013 10:01:01 +0530 Mon, 19 Aug 2013 10:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=13976 Merely because there had been a delay in the realization of export proceeds the Department’s conclusion that the entire transaction was a sham one had no basis and had to be rejected totally - DEPB credit claimed @22% of the FOB value by the assesse was rightly entitled - AT Highlights Customs Mon, 19 Aug 2013 10:01:01 +0530 https://www.taxtmi.com/highlights?id=13976