https://www.taxtmi.com/caselaws?id=351096 Central Excise duty could not be demanded on clearances treated as deemed exports where the export of goods was not in dispute and Form H supported the export claim. The department relied on alleged non-compliance with simplified export procedure and circular conditions, but the decisive point was that the substantive export requirement had been met. A procedural lapse in following export formalities did not justify denial of exemption or imposition of duty when the statutory benefit was otherwise established. The demand, with consequential penalties and interest, was therefore unsustainable. en-us Wed, 12 Apr 2017 00:00:00 +0530 Mon, 20 Nov 2017 07:24:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351096 Central Excise duty could not be demanded on clearances treated as deemed exports where the export of goods was not in dispute and Form H supported the export claim. The department relied on alleged non-compliance with simplified export procedure and circular conditions, but the decisive point was that the substantive export requirement had been met. A procedural lapse in following export formalities did not justify denial of exemption or imposition of duty when the statutory benefit was otherwise established. The demand, with consequential penalties and interest, was therefore unsustainable. Case-Laws Central Excise Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351096