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of <h1>Rebate claim allowed on processed fabrics due to subsequent duty payment</h1> <h3>IN RE: SIMPLEX MILLS LTD.</h3> IN RE: SIMPLEX MILLS LTD. - 2000 (122) E.L.T. 613 (G. O. I.) The Revision Application by M/s. Simplex Mills Ltd. against Order-in-Appeal No. Commr.(A)/469/AHD/ 99 was allowed. The rebate claim was rejected for non-filing of original duty paying documents, but the Central Government allowed the claim as duty was paid on the processed fabrics. The goods were cleared under bond without payment of duty for further manufacture, and duty was paid later. The claim was allowed subject to verification by the original authority.
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