Excise duty rebate cannot be denied for missing bank realization certificate when the governing procedure does not require it.

Rebate of excise duty on exported goods under Rule 18 of the Central Excise Rules, 2002 could not be refused merely because a bank realization certificate was not filed, where the applicable Excise Manual procedure in force from 2005 onwards did not require that document. The court noted that rebate is governed by the conditions, limitations and procedure prescribed, and an document not included in the operative procedure could not be read in as a prerequisite. The rebate claim was therefore entitled to be allowed.

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Issues: Whether rebate of excise duty could be denied for non-submission of a bank realization certificate when the applicable procedure under the Excise Manual did not require such certificate.

Analysis: Rule 18 of the Central Excise Rules, 2002 permits rebate of duty on exported goods subject to the conditions, limitations, and procedure specified. The Court noted that the updated Excise Manual in force from 2005 onwards listed the documents required for rebate and did not include a bank realization certificate. Since the denial was founded solely on a requirement not found in the applicable procedure, the refusal to grant rebate was unjustified.

Conclusion: The rebate could not be denied on the ground of non-submission of a bank realization certificate, and the claim was entitled to be allowed.

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