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2012 (10) TMI 264 - CGOVT - Central ExciseRebate claims for the duty paid in respect of the inputs and packing materials used in the manufacture of the export products – alleged that applicant failed to file correct declaration and the declaration was not got verified from Assistant Commissioner of Central Excise before export – Held that:- As far as procedural compliance is concerned, applicant has complied the procedural requirement substantially as the declaration was filed - other procedural requirement were duly complied - substantive benefit cannot be denied for procedural infractions/lapses - core aspect or fundamental requirement for claiming rebate is payment of duty on materials and their use in the manufacture of exported goods. Since there is no dispute about this fulfilment of fundamental requirement, the rebate claim cannot be denied - input rebate claim is admissible to the applicant and the same may be sanctioned as per the input output norms approved by the department subsequently - revision applications are allowed
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