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2014 (5) TMI 60 - ALLAHABAD HIGH COURTDenial of rebate claim - Alteration in statutory order by executive order - Held that:- By means of Circular in question, Central Board of Excise and Customs has revised the procedure, which was to be followed in respect to acceptance of proof of exports, though the procedure was already prescribed in Notification dated 6.9.2004 and, therefore, the question of revising procedure for such proof touching upon the matter already covered by Notification dated 6.9.2004 does not arise for the reason that an executive order, laying down something otherwise than what is prescribed in the Notification would not be permissible in law. It is well established that an executive order cannot prevail over the statutory rules. Mere executive decision cannot authorize the authorities concerned to do something which is not otherwise permitted under statutory rules. It is well settled that an executive order cannot prevail over statutory rules - Decided in favour of assessee.
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