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2012 (9) TMI 274 - CGOVT - Central ExciseRebate claim – rejection of claim for not following the procedure laid down in C.B.E. & C. Circular No. 294/10/97-CX. – Held that:- Procedural infraction of Notification, circular, etc. are to be condoned if exports have really taken place, and the law is settled now that substantive benefit cannot be denied for procedural lapses - core aspect or fundamental requirement for rebate is its manufacture and subsequent export. As long as this requirement is met other procedural deviations can be condoned - duty paid goods have been exported in this case and rebate claim is admissible to the applicant - orders-in-appeal are hereby set aside and case is remanded back to the original authority to sanction the rebate claim after verifying the duty deposit particulars as stated in ARE-I forms
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