TMI Blog2016 (11) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... ble goods or on materials used in the manufacture or processing of such goods, where the goods are exported. The rebate under Rule 18 shall be subject to such conditions or limitations, if any, and the fulfilment of such procedure as may be specified in it. In the year 2005 and onwards the procedure as has been stated in clause 8.3 of the Excise Manual which has been quoted above does not contempl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission of documents as mentioned in Excise Manual except realization certificate and for that reason alone, aforesaid rebate denied. Aggrieved by aforesaid order, petitioner filed an appeal which was decided vide order dated 26.08.2008 wherein also petitioner failed and ultimately his revision was also dismissed vide order dated 31.05.2011. 3. The only reason stated by authorities concerned is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n exporter] 5. Learned counsel appearing for respondents stated that requirement of bank realization certificate was mentioned in a circular issued on 13.11.1997 but neither copy has been placed nor it could be clarified by him that the said circular still holds good before us when excise manual of Central Board of Excise Customs incorporated in the year 2005 up dated on 31.03.2005 is publish ..... X X X X Extracts X X X X X X X X Extracts X X X X
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