https://www.taxtmi.com/caselaws?id=759618 Endorsed original and duplicate invoices were accepted as sufficient proof of export, because the endorsed duplicate was the most reliable document returned through the customs channel and rejection for absence of the quadruplicate copy was unwarranted. For exports to Bhutan under the notification scheme, a bank certificate showing receipt in freely convertible currency was not required, since the governing trade arrangement permitted payment in Indian rupees and the currency-certification requirement did not survive on the facts. The exemption benefit was therefore sustained on the basis of the documentary proof accepted by the Tribunal. en-us Thu, 03 Oct 2024 00:00:00 +0530 Fri, 04 Oct 2024 14:42:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759618 Endorsed original and duplicate invoices were accepted as sufficient proof of export, because the endorsed duplicate was the most reliable document returned through the customs channel and rejection for absence of the quadruplicate copy was unwarranted. For exports to Bhutan under the notification scheme, a bank certificate showing receipt in freely convertible currency was not required, since the governing trade arrangement permitted payment in Indian rupees and the currency-certification requirement did not survive on the facts. The exemption benefit was therefore sustained on the basis of the documentary proof accepted by the Tribunal. Case-Laws Central Excise Thu, 03 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759618