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2005 (12) TMI 118 - CGOVT - Central ExciseRevision Application - Export - Rebate claim - Goods cleared from the factory for home consumption - HELD THAT:- Govt. notes that admittedly the applicants have neither exported the impugned goods directly from the manufacturing place nor the goods have been exported within six months of its clearance in terms of Notification No. 41/94-C.E. (N.T.) issued under Rule 12 of the erstwhile Central Excise Rules, 1944. On delay in export of the impugned goods the applicants have submitted that for want of NOC from the Ministry of Environment and permission from D.G.F.T., New Delhi, the same were not allowed to be exported. On this contention Govt., would observe that the applicants contention appears convincing and Govt., condones the procedural/technical infractions in exercise of power given under Rule 12 of the said rule. It appears that payment of Central Excise duty and export of such goods is not in dispute. If the rebate sanctioning authority is having any doubt on payment of Central Excise duty on the impugned goods and its export out of India, the same can be got verified from the Central Excise authorities and Customs Authorities respectively. Govt., further notes that both the lower authorities have rejected the applicants' rebate claim on procedural/technical infractions. There is catena of judgments of Hon'ble Tribunal, Courts and Govt., of India as cited by the applicants to the effect that substantial benefit of rebate should not be demand on procedural infractions. Thus, Govt. sets aside both the orders passed by the lower authorities and remands the case back to the original authority to settle the applicants rebate claim as per law without raising procedural/technical infractions mentioned in the Order-in-Original and the impugned Order-in-Appeal. The Revision Application is disposed of in above terms.
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