https://www.taxtmi.com/caselaws?id=350877 Recovery of excess drawback sanctioned by Customs at the port of export could not be sustained by the Central Excise authority, because any such recovery lay with the jurisdictional Customs authority and the alleged excess was not independently proved. Denial of Cenvat credit also failed where the allegation of bogus invoices rested mainly on third-party statements and documents, those statements were disputed in cross-examination, and no corroborative evidence from the appellants' own records showed non-receipt of goods or fraud. On both issues, the demand was unsustainable and the Revenue's challenge failed. en-us Fri, 06 Oct 2017 00:00:00 +0530 Wed, 15 Nov 2017 09:48:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350877 Recovery of excess drawback sanctioned by Customs at the port of export could not be sustained by the Central Excise authority, because any such recovery lay with the jurisdictional Customs authority and the alleged excess was not independently proved. Denial of Cenvat credit also failed where the allegation of bogus invoices rested mainly on third-party statements and documents, those statements were disputed in cross-examination, and no corroborative evidence from the appellants' own records showed non-receipt of goods or fraud. On both issues, the demand was unsustainable and the Revenue's challenge failed. Case-Laws Central Excise Fri, 06 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350877