https://www.taxtmi.com/caselaws?id=292246 Export sales to Nepal were treated as proved on the material before the authorities, reinforced by the Central Excise Department's acceptance that export proof had been filed. The earlier refusal of exemption rested only on the absence of border customs certification on a copy of the Nepal invoice. Given the accepted export evidence and the State's own request for reconsideration, the HC found no basis for another remand; once export was established, tax exemption followed as a matter of course. The assessment orders, appellate remand decision and Tribunal judgment were set aside, and any recovered refund was directed to be returned with statutory interest. en-us Tue, 11 Feb 2020 00:00:00 +0530 Mon, 14 Dec 2020 20:51:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292246 Export sales to Nepal were treated as proved on the material before the authorities, reinforced by the Central Excise Department's acceptance that export proof had been filed. The earlier refusal of exemption rested only on the absence of border customs certification on a copy of the Nepal invoice. Given the accepted export evidence and the State's own request for reconsideration, the HC found no basis for another remand; once export was established, tax exemption followed as a matter of course. The assessment orders, appellate remand decision and Tribunal judgment were set aside, and any recovered refund was directed to be returned with statutory interest. Case-Laws VAT and Sales Tax Tue, 11 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292246