https://www.taxtmi.com/caselaws?id=34143 Rule 14A of the Central Excise Rules, 1944 requires an exporter to produce proof of export within six months; mere lodging of refund claims with the refund authority does not satisfy that requirement. Actual export must be proved to the satisfaction of the jurisdictional central excise authority, and if proof is not produced within the prescribed time, duty becomes recoverable on written demand and penalty may follow. On the facts stated, the assessee did not establish timely proof of export, so relief granted in appeal was based on an incorrect premise and was set aside. en-us Wed, 05 Nov 2008 00:00:00 +0530 Sun, 19 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34143 Rule 14A of the Central Excise Rules, 1944 requires an exporter to produce proof of export within six months; mere lodging of refund claims with the refund authority does not satisfy that requirement. Actual export must be proved to the satisfaction of the jurisdictional central excise authority, and if proof is not produced within the prescribed time, duty becomes recoverable on written demand and penalty may follow. On the facts stated, the assessee did not establish timely proof of export, so relief granted in appeal was based on an incorrect premise and was set aside. Case-Laws Central Excise Wed, 05 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34143