Export rebate cannot be denied for mere registration delay when substantive export conditions are otherwise met.

Substantive compliance with export rebate conditions under Notification No. 409/86 prevails over a purely technical lapse in registration, so delayed registration or non-renewal does not by itself defeat the rebate claim. The stated principle is that procedural requirements may be relaxed where the exporter acted bona fide, kept the department informed, and the rebate was otherwise legally due on actual exports. The note also refers to departmental practice under Rule 12A allowing relaxation in registration matters for export rebate claims, supporting the view that absence of registration is not an absolute disqualification when the substantive export conditions are met.

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Issues: Whether non-registration or non-renewal of registration, in the face of substantial compliance with the substantive export conditions, could by itself defeat a claim for rebate under Notification No. 409/86.

Analysis: The decision treats the earlier excise and customs precedents as establishing that procedural requirements may be condoned where the substantive condition for relief is fulfilled and the lapse is technical. It also notes that under Rule 12A, departmental practice itself had allowed relaxation in registration matters for export rebate claims. On the facts, the registration was delayed by the department, the assessee acted bona fide, kept the department informed, and pursued renewal once the objection was raised. In those circumstances, absence or delay of registration could not be treated as an absolute disqualification when the rebate was otherwise legally due on actual exports.

Conclusion: Non-registration or non-renewal alone was held not to bar rebate, and the rebate claim was allowed in accordance with Notification No. 409/86.

Ratio Decidendi: Where the substantive conditions for export rebate are satisfied, technical or procedural non-compliance such as delayed registration or renewal does not, by itself, justify denial of the rebate.

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