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2014 (1) TMI 1468 - HC - Central ExciseDenial of rebate claim - Rebate in terms of Rule 18 of the Central Excise Rules, 2002 and notification no.19/2004 dated 6.9.2004 - Appellate authority allowed rebate claim - Held that:- When the Revenue authorities as well as revisional authority have concurrently come to the conclusion that there was direct co-relation of goods manufactured in the factory with the goods being exported and when such fact was established through reliable, undisputed and contemporaneous documentary evidence, we are not inclined to interfere in the writ jurisdiction under Article 226 of the Constitution of India - Revisional authority, as noted above, confined this decision to the facts of the case and has in fact provided that such lapses cannot be allowed to be repeated time and again and in case of future reoccurrence of non-compliance of prescribed procedure, department would be justified in viewing such matter as substantial non-compliance of prescribed procedure resulting into rejection of rebate claim - Decided against Revenue.
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