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2013 (9) TMI 830 - HC - CustomsValidity of Show Cause Notice – Rebate Claim – Held that:- The show cause notice was quashed - The Assistant Commissioner was directed to assess the claim of the writ petitioner for rebate in accordance with the above order of the Commissioner (Appeals) dated 17th August, 2009. The Commissioner (Appeals) had made various findings in favour of the petitioner on issues like adherence to the time schedule, non-evasion of duty, proper procedure being followed for export clearance, conformity with the provision of the relevant notification, genuineness of the export, payment of customs duty on inputs, production of shipping bills lorry receipts and so on - Exportation was held to be proved on duty paying in puts – Decided in favour of Assessee.
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