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2012 (11) TMI 1066 - CGOVT - Central ExciseDenial of rebate claim - Denial on the ground applicant exported the goods before approval of input-output declaration by the department - Held that:- as per the Notification No. 21/2004-C.E. (N.T.) read with Chapter 8 of C.B.E. & C.’s Excise Manual of Supplementary Instructions, a manufacturer intending to claim input rebate should file a declaration with the jurisdictional Deputy/Assistant Commissioner of Central Excise for verification and approval of input-output ratio prior to export of the goods and obtain the permission of the Deputy/Assistant Commissioner of Central Excise for manufacture or processing and export of finished goods. - applicant failed to get approval of input-output ratio before export of goods. However, the said approval was granted by department subsequent to the export of goods. The said declaration was approved without any change. The input rebate claim is in accordance with the said declaration though approved subsequent to exports. - The declaration approved subsequent to exports is a procedural lapse which is condonable. The substantial benefit of input rebate claim cannot be denied for such procedural lapse. - Decided in favour of assessee.
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