https://www.taxtmi.com/caselaws?id=239610 DEPB entitlement on exported goods must be assessed on the declared FOB value where sale proceeds are received and the exporter's documents are not convincingly rebutted. Market enquiries suggesting a higher Indian domestic price do not justify substituting an estimated local value for the export value in the absence of reliable contrary proof. Section 14(1) and the departmental circular relied on by the department did not support restricting DEPB benefit on these facts, so the adjudication order was upheld and the restriction on DEPB benefit was not warranted. en-us Mon, 01 Oct 2012 00:00:00 +0530 Sat, 16 Nov 2013 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239610 DEPB entitlement on exported goods must be assessed on the declared FOB value where sale proceeds are received and the exporter's documents are not convincingly rebutted. Market enquiries suggesting a higher Indian domestic price do not justify substituting an estimated local value for the export value in the absence of reliable contrary proof. Section 14(1) and the departmental circular relied on by the department did not support restricting DEPB benefit on these facts, so the adjudication order was upheld and the restriction on DEPB benefit was not warranted. Case-Laws Customs Mon, 01 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239610