https://www.taxtmi.com/caselaws?id=364884 Conditional advance DTA clearance linked to export obligations cannot be justified by exporting a different product: stamper for CD was treated as distinct from CD/CD-R because it was used to manufacture the finished goods, and the concession depended on export of the stamper itself. The appellant's repeated requests for extension reinforced that the export condition remained unfulfilled, so Revenue's denial of concessional treatment was upheld. The demand was also held not time-barred because the clearance was subject to an unmet export-linked condition, the default surfaced after the stipulated adjustment period, and the extended period was available. en-us Wed, 01 Aug 2018 00:00:00 +0530 Sat, 06 Apr 2019 13:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364884 Conditional advance DTA clearance linked to export obligations cannot be justified by exporting a different product: stamper for CD was treated as distinct from CD/CD-R because it was used to manufacture the finished goods, and the concession depended on export of the stamper itself. The appellant's repeated requests for extension reinforced that the export condition remained unfulfilled, so Revenue's denial of concessional treatment was upheld. The demand was also held not time-barred because the clearance was subject to an unmet export-linked condition, the default surfaced after the stipulated adjustment period, and the extended period was available. Case-Laws Central Excise Wed, 01 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364884