https://www.taxtmi.com/forum/issue?id=110250 When export is effected under a bond executed by the merchant exporter, the merchant exporter is responsible for submitting proof of export; when export is effected under a Letter of Undertaking executed by the manufacturer, the manufacturer must provide the proof. If export is carried against transit or clearance documentation furnished by the merchant exporter, the obligation to produce proof of export lies with the merchant exporter; absent reliance on such merchant-exporter documentation, the manufacturer remains responsible. en-us Tue, 26 Apr 2016 15:56:52 +0530 Thu, 23 Jan 2025 15:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=110250 When export is effected under a bond executed by the merchant exporter, the merchant exporter is responsible for submitting proof of export; when export is effected under a Letter of Undertaking executed by the manufacturer, the manufacturer must provide the proof. If export is carried against transit or clearance documentation furnished by the merchant exporter, the obligation to produce proof of export lies with the merchant exporter; absent reliance on such merchant-exporter documentation, the manufacturer remains responsible. Discussion-Forum Central Excise Tue, 26 Apr 2016 15:56:52 +0530 https://www.taxtmi.com/forum/issue?id=110250