Rebate on exported duty-paid goods allowed despite export from sales depot, as the procedural breach was only technical.

Rebate under Rule 12 of the Central Excise Rules, 1944 was held admissible where duty-paid goods were exported from a sales depot rather than directly from the factory, because the governing Board circular permitted export from a place outside the factory premises subject to Central Excise officer satisfaction. The deviation from factory-based export was treated as a technical breach that did not affect the substance of the rebate claim, so the Revenue's challenge failed.

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Issues: Whether rebate under Rule 12 of the Central Excise Rules, 1944 was admissible when excisable goods were exported from the sales depot instead of the factory.

Analysis: The Board circular permitted rebate on duty-paid goods exported from a place outside the factory premises, subject to satisfaction of the Central Excise officers. The departure from export directly from the factory was treated as only a technical breach and not one going to the substance of the rebate claim.

Conclusion: The rebate claim was admissible, and the Revenue's challenge failed.

Ratio Decidendi: A technical violation in the place of export does not disentitle rebate where the governing circular permits export from outside the factory premises subject to departmental satisfaction.

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