https://www.taxtmi.com/caselaws?id=266508 The case involved a dispute over duty demand on goods exported without receipt of export proceeds under bond/LUT. The Commissioner (Appeals) set aside the duty demand, stating that the rules and notification did not require the receipt of export proceeds for duty foregone on goods exported under bond/LUT. The Member (T) upheld the Commissioner's decision, ruling that duty could only be demanded if goods were not exported within the stipulated period, which was not the case here. The Revenue's appeal was dismissed, affirming that duty could not be demanded based on non-receipt of export proceeds. en-us Tue, 28 Oct 2014 00:00:00 +0530 Wed, 21 Oct 2015 15:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266508 The case involved a dispute over duty demand on goods exported without receipt of export proceeds under bond/LUT. The Commissioner (Appeals) set aside the duty demand, stating that the rules and notification did not require the receipt of export proceeds for duty foregone on goods exported under bond/LUT. The Member (T) upheld the Commissioner's decision, ruling that duty could only be demanded if goods were not exported within the stipulated period, which was not the case here. The Revenue's appeal was dismissed, affirming that duty could not be demanded based on non-receipt of export proceeds. Case-Laws Central Excise Tue, 28 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266508