https://www.taxtmi.com/caselaws?id=346920 Entitlement to DEPB benefit on export of shrimps depended on proof that the goods were processed in accordance with the DGFT-prescribed SION norms. The record lacked bills, job-work records, or other evidence showing that the relevant chemicals and preservatives were actually used in processing, so compliance was not established. In the absence of such proof, the claim for higher DEPB benefit could not be accepted, and the denial of the benefit was upheld. en-us Tue, 03 Jan 2017 00:00:00 +0530 Fri, 25 Aug 2017 07:03:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346920 Entitlement to DEPB benefit on export of shrimps depended on proof that the goods were processed in accordance with the DGFT-prescribed SION norms. The record lacked bills, job-work records, or other evidence showing that the relevant chemicals and preservatives were actually used in processing, so compliance was not established. In the absence of such proof, the claim for higher DEPB benefit could not be accepted, and the denial of the benefit was upheld. Case-Laws Customs Tue, 03 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346920