https://www.taxtmi.com/caselaws?id=258355 An export oriented undertaking remained entitled to exemption where the notification conditions were satisfied and 100 per cent of the manufactured goods were exported out of India. The fact that export was routed through another unit of the same undertaking was held immaterial because the exemption attached to the undertaking, not to the particular unit from which dispatch occurred. Once the export obligation was fulfilled, the basis for the duty demand, penalty and confiscation fell away, and the appeal was dismissed. en-us Fri, 20 Mar 2015 00:00:00 +0530 Wed, 05 Aug 2015 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258355 An export oriented undertaking remained entitled to exemption where the notification conditions were satisfied and 100 per cent of the manufactured goods were exported out of India. The fact that export was routed through another unit of the same undertaking was held immaterial because the exemption attached to the undertaking, not to the particular unit from which dispatch occurred. Once the export obligation was fulfilled, the basis for the duty demand, penalty and confiscation fell away, and the appeal was dismissed. Case-Laws Customs Fri, 20 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258355