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2018 (4) TMI 1653 - GOVERNMENT OF INDIARebate of duty - rejection of rebate on the ground of non-submission of Central Excise invoice in respect of exported goods - whether procedural lapse or otherwise? - Held that:- Non-issuing of invoice is primarily a breach of Rule 11 of the Central Excise Rules, 2002 and is not a sole evidence of payment of duty. But no penal action is apparently taken against the respondent for non-issuing of the invoice in contravention of Rule 11 and rather this lapse is being used by the applicant for denial of rebate of duty. Submission of copy of the invoice along with rebate claim is not a condition in the above Notification and its requirement in the C.B.E. & C.’s Manual of Supplementary Instructions is just for guiding the departmental officers for ensuring sanctioning rebate of duty against duty paid exported goods only. But it cannot be given precedence over Rule 18 and Notification No. 19/2004 for denial of rebate of duty to the respondent which is granted as an incentive by the Government of India to encourage maximum exports from this country. The Government does not find any error in the Orders-in-Appeal - revision application filed by Revenue rejected.
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