https://www.taxtmi.com/highlights?id=20396 Non fulfillment of export obligation - Since the exemption was granted only to the petitioner on condition that the petitioner fulfills an export obligation, the petitioner cannot turn around and say that the transferees are the beneficiaries of the exemption and that the responsibility to fulfill export obligation should be fixed only upon the transferees. - HC en-us Fri, 17 Oct 2014 12:45:13 +0530 Fri, 17 Oct 2014 12:45:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=20396 Non fulfillment of export obligation - Since the exemption was granted only to the petitioner on condition that the petitioner fulfills an export obligation, the petitioner cannot turn around and say that the transferees are the beneficiaries of the exemption and that the responsibility to fulfill export obligation should be fixed only upon the transferees. - HC Highlights Central Excise Fri, 17 Oct 2014 12:45:13 +0530 https://www.taxtmi.com/highlights?id=20396