https://www.taxtmi.com/caselaws?id=264820 The court upheld the decision to reject the appellant's claim for benefits under Notification No. 2/95-C.E. for advance DTA sales due to non-compliance with export obligations. The appellant's failure to fulfill export commitments as an EOU led to penalties imposed by the Development Commissioner. The court dismissed the appellant's arguments regarding the fulfillment of conditions under the notification, leading to the rejection of the appeal based on non-compliance and lack of evidence supporting the appellant's claims. en-us Tue, 11 Nov 2014 00:00:00 +0530 Sat, 03 Oct 2015 21:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264820 The court upheld the decision to reject the appellant's claim for benefits under Notification No. 2/95-C.E. for advance DTA sales due to non-compliance with export obligations. The appellant's failure to fulfill export commitments as an EOU led to penalties imposed by the Development Commissioner. The court dismissed the appellant's arguments regarding the fulfillment of conditions under the notification, leading to the rejection of the appeal based on non-compliance and lack of evidence supporting the appellant's claims. Case-Laws Customs Tue, 11 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264820