https://www.taxtmi.com/caselaws?id=270974 Export of goods to Nepal was proved through shipping bills, land customs station clearance and bank realisation certificates, so duty demand and denial of Cenvat credit could not be sustained merely because the duplicate invoice endorsement required by the notification was not routed through the departmental channel. The Tribunal treated the endorsement and transmission of the duplicate copy as an internal procedural step in which the exporter had no role. As the alleged lapse arose from departmental procedure rather than any failure by the exporter, the demand, credit denial and penalties were set aside. en-us Mon, 26 Oct 2015 00:00:00 +0530 Sat, 07 May 2016 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270974 Export of goods to Nepal was proved through shipping bills, land customs station clearance and bank realisation certificates, so duty demand and denial of Cenvat credit could not be sustained merely because the duplicate invoice endorsement required by the notification was not routed through the departmental channel. The Tribunal treated the endorsement and transmission of the duplicate copy as an internal procedural step in which the exporter had no role. As the alleged lapse arose from departmental procedure rather than any failure by the exporter, the demand, credit denial and penalties were set aside. Case-Laws Central Excise Mon, 26 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270974