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2012 (9) TMI 306 - CGOVT - Central ExciseRebate claim – rejection of claim for non-endorsement of the name of the merchant exporter in the CT-I Certificate, non-execution of bond on behalf of merchant exporter – Held that:- ARE-1 contains the names of manufacturer as well as merchant exporter and the Central Excise Invoice No., Mark & No. of the packages of goods - no dispute about the actual export of the goods - procedural infractions of notifications/circulars should be condoned if exports have really taken place and the law is settled that substantive benefit cannot be denied for procedural lapses - original authority is directed to accept the proof of export by ignoring the said procedural lapses – rebate claim allowed
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