https://www.taxtmi.com/caselaws?id=357797 Exemption under Notification No. 203/92-Cus was upheld where the allegation of ineligible benefit rested only on assumption that CENVAT credit under Rule 57A had been availed on the exported goods. The AR4 forms contained a declaration of non-availment of MODVAT credit, and the jurisdictional officer had accepted those declarations at the time of export. As no documentary evidence was produced to rebut that factual position, the challenge to the exemption claim could not be sustained and the Revenue's appeal failed. en-us Wed, 07 Mar 2018 00:00:00 +0530 Mon, 18 Mar 2019 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357797 Exemption under Notification No. 203/92-Cus was upheld where the allegation of ineligible benefit rested only on assumption that CENVAT credit under Rule 57A had been availed on the exported goods. The AR4 forms contained a declaration of non-availment of MODVAT credit, and the jurisdictional officer had accepted those declarations at the time of export. As no documentary evidence was produced to rebut that factual position, the challenge to the exemption claim could not be sustained and the Revenue's appeal failed. Case-Laws Customs Wed, 07 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357797