https://www.taxtmi.com/caselaws?id=73083 Rule 12 of the Central Excises Rules, 1944 was read as empowering the Collector (Appeals) to condone minor procedural or technical lapses in export rebate claims where export of the goods is established and the discretion is exercised in aid of export promotion. The Tribunal's earlier view was followed that technical breaches do not defeat rebate when the substantive fact of export is not in dispute. On that basis, the rebate allowed on exported cotton terry towels was sustained and the Revenue's challenge to the Collector (Appeals)'s competence to condone the breaches failed. en-us Fri, 02 Nov 1984 00:00:00 +0530 Thu, 26 May 2011 18:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73083 Rule 12 of the Central Excises Rules, 1944 was read as empowering the Collector (Appeals) to condone minor procedural or technical lapses in export rebate claims where export of the goods is established and the discretion is exercised in aid of export promotion. The Tribunal's earlier view was followed that technical breaches do not defeat rebate when the substantive fact of export is not in dispute. On that basis, the rebate allowed on exported cotton terry towels was sustained and the Revenue's challenge to the Collector (Appeals)'s competence to condone the breaches failed. Case-Laws Central Excise Fri, 02 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73083