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2011 (5) TMI 784 - CGOVT - Central ExciseRevision application - rebate claims against duty paid on sliding Blister tray used for packing of the Glass Beads exported by the Respondent - Assistant Commissioner rejected the rebate claim on the grounds that the goods were exported under ARE-1 whereas it should have been exported under ARE-2 application which was in contravention of the conditions prescribed in the notification – Held that:- only lapse of exporting goods under ARE-1 in place of ARE-2 forms remaining a procedural & technical lapse which is condonable. There are catena of courts judgment that notification benefit cannot be denied only on procedural lapses once the substantial condition of the that notification has been fulfilled, rebate claim is admissible, revision application rejected
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