https://www.taxtmi.com/caselaws?id=246218 Invoices expressly describing clearances as consolidated FOR destination sales were treated as sufficient documentary evidence that transit risk and ownership remained with the seller during transit. The absence of separate purchase orders or written sale agreements was held, by itself, not enough to displace the invoice terms. Once the invoices recorded FOR destination pricing, the burden shifted to the department to produce evidence rebutting that basis before denying refund or exemption under Notification No. 56/2002-CE. As no effective inquiry or supporting evidence was shown, the demand and penalties were found unsustainable and the assessee's refund or exemption claim was maintained. en-us Tue, 25 Feb 2014 00:00:00 +0530 Thu, 04 Sep 2014 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246218 Invoices expressly describing clearances as consolidated FOR destination sales were treated as sufficient documentary evidence that transit risk and ownership remained with the seller during transit. The absence of separate purchase orders or written sale agreements was held, by itself, not enough to displace the invoice terms. Once the invoices recorded FOR destination pricing, the burden shifted to the department to produce evidence rebutting that basis before denying refund or exemption under Notification No. 56/2002-CE. As no effective inquiry or supporting evidence was shown, the demand and penalties were found unsustainable and the assessee's refund or exemption claim was maintained. Case-Laws Central Excise Tue, 25 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246218