https://www.taxtmi.com/caselaws?id=239309 Rebate on exported goods was held inadmissible where the underlying inputs were traced to fictitious or non-existent suppliers and the credit was supported by fraudulent invoices. The claim depended on the inputs being duty paid and on the manufacturer taking reasonable steps to verify the identity and address of suppliers; those conditions were not satisfied on the facts found by the authorities. Mere export of finished goods did not establish rebate entitlement when the input credit chain rested on paper transactions. The factual findings were not shown to be perverse, and the authority's refusal to interfere with the rebate claim was therefore sustained. en-us Thu, 15 Sep 2011 00:00:00 +0530 Mon, 11 Nov 2013 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239309 Rebate on exported goods was held inadmissible where the underlying inputs were traced to fictitious or non-existent suppliers and the credit was supported by fraudulent invoices. The claim depended on the inputs being duty paid and on the manufacturer taking reasonable steps to verify the identity and address of suppliers; those conditions were not satisfied on the facts found by the authorities. Mere export of finished goods did not establish rebate entitlement when the input credit chain rested on paper transactions. The factual findings were not shown to be perverse, and the authority's refusal to interfere with the rebate claim was therefore sustained. Case-Laws Central Excise Thu, 15 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239309