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Commissioner of Central Excise & Customs, Chandigarh-ll Versus M/s Ind-Swift Labs Limited.

Claim of rebate/ refund - input stage rebate - export of goods - The adjudicating authority rejected all the rebate claims of the respondent holding that they failed to get the input output ratio approved in respect of Menthol Crystals as required under Notification No. 21/2004-CE(NT) dated 06109.2004 and rebate claim were not admissible to them as they had failed to fulfill the conditions of Notification ibid. - Commissioner (Appeals) allowed the rebate. - Held that - it is clear that the respo....... + More



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