https://www.taxtmi.com/caselaws?id=348885 Refusal to redeem advance authorisation was held unsustainable where the Bill of Export was treated as an absolute requirement despite contemporaneous evidence showing supply to the SEZ unit and fulfilment of the export obligation. The Court accepted that ARE-1 forms, certificates issued by the Development Commissioner and Central Excise authorities, and the purchaser's confirmation supported actual supply and utilisation. It found the authorities acted inconsistently by initially accepting that alternative proof could establish compliance, then rejecting relaxation on a technical objection and minor discrepancies. The refusal to grant relaxation was therefore held arbitrary and unreasonable, and the assessee's challenge succeeded. en-us Tue, 12 Sep 2017 00:00:00 +0530 Tue, 18 Jun 2019 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348885 Refusal to redeem advance authorisation was held unsustainable where the Bill of Export was treated as an absolute requirement despite contemporaneous evidence showing supply to the SEZ unit and fulfilment of the export obligation. The Court accepted that ARE-1 forms, certificates issued by the Development Commissioner and Central Excise authorities, and the purchaser's confirmation supported actual supply and utilisation. It found the authorities acted inconsistently by initially accepting that alternative proof could establish compliance, then rejecting relaxation on a technical objection and minor discrepancies. The refusal to grant relaxation was therefore held arbitrary and unreasonable, and the assessee's challenge succeeded. Case-Laws Customs Tue, 12 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348885