https://www.taxtmi.com/caselaws?id=780404 CESTAT held that the appellant, having procured rifampicin duty-free and not utilized it in export manufacture, was required to make good duties foregone on domestic procurement; the appellant validly discharged that shifted burden by using CENVAT credit, so demands for central excise duties were set aside. However, duties foregone on imported raw material remain recoverable under Customs Act, 1962, and recovery under section 28 was proper. Accordingly, central excise demand quashed while customs liability was affirmed and the appeal allowed in part. en-us Wed, 22 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 08:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780404 CESTAT held that the appellant, having procured rifampicin duty-free and not utilized it in export manufacture, was required to make good duties foregone on domestic procurement; the appellant validly discharged that shifted burden by using CENVAT credit, so demands for central excise duties were set aside. However, duties foregone on imported raw material remain recoverable under Customs Act, 1962, and recovery under section 28 was proper. Accordingly, central excise demand quashed while customs liability was affirmed and the appeal allowed in part. Case-Laws Customs Wed, 22 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780404