https://www.taxtmi.com/caselaws?id=335304 Exemption under Notification No. 203/92-Cus could not be denied merely on an allegation that Modvat credit had been availed on inputs used for the exported goods, because the licences were genuine and produced at import clearance and the transferee was not shown to have taken such credit. The burden remained on the Revenue to prove prior credit availment, and requiring the transferee to disprove the exporter's conduct was treated as an impossible burden. In the absence of evidence, the customs duty demand was unsustainable and the exemption claim succeeded. en-us Tue, 04 Oct 2016 00:00:00 +0530 Thu, 06 Apr 2017 15:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335304 Exemption under Notification No. 203/92-Cus could not be denied merely on an allegation that Modvat credit had been availed on inputs used for the exported goods, because the licences were genuine and produced at import clearance and the transferee was not shown to have taken such credit. The burden remained on the Revenue to prove prior credit availment, and requiring the transferee to disprove the exporter's conduct was treated as an impossible burden. In the absence of evidence, the customs duty demand was unsustainable and the exemption claim succeeded. Case-Laws Customs Tue, 04 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335304