https://www.taxtmi.com/caselaws?id=246286 The appeal filed by the Revenue against the Commissioner (Appeals)'s decision to sanction a refund claim of Rs. 27,951 regarding alleged excess quantity of inputs shown in ARE-1 for export was rejected by the Tribunal. The Tribunal found that the Revenue failed to provide concrete evidence to support their claim that the appellant had improperly benefited from excess credit. Emphasizing that the goods were correctly exported and the necessary documentation was in order, the Tribunal upheld the Commissioner (Appeals)'s decision, citing legal precedents that exact correlation between inputs and final products was not mandatory. en-us Fri, 04 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:53:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246286 The appeal filed by the Revenue against the Commissioner (Appeals)'s decision to sanction a refund claim of Rs. 27,951 regarding alleged excess quantity of inputs shown in ARE-1 for export was rejected by the Tribunal. The Tribunal found that the Revenue failed to provide concrete evidence to support their claim that the appellant had improperly benefited from excess credit. Emphasizing that the goods were correctly exported and the necessary documentation was in order, the Tribunal upheld the Commissioner (Appeals)'s decision, citing legal precedents that exact correlation between inputs and final products was not mandatory. Case-Laws Central Excise Fri, 04 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246286