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2014 (12) TMI 819 - CGOVT - Central ExciseDenial of rebate claim - applicant failed to get input output ratio approved in r/o duty paid materials used in the manufacture of final product before its export - violation of the provisions of the Notification No. 21/2004-CE(MT) dated 06-09-2004 - Held that:- Government notes that as provision of para 3.2 of part V of Chapter 8 of CBEC Excise Manual of supplementary instructions the input-output norms notified under Export Import policy may be accepted by department unless there are specific reasons for variation. Government also observes that the substantial benefit of rebate of duty paid on inputs cannot be denied due to procedural infirmities-, as long as the goods in question are exported and other parameters are fulfilled. Under such circumstances, Government finds that input-output ratio allowed by jurisdictional Assistant Commissioner subsequent to export may be taken into account and rebate may be allowed accordingly. - Decided in favour of assessee.
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