https://www.taxtmi.com/caselaws?id=78677 Rule 12 of the Central Excise Rules, 1944 permits rebate of duty on exported goods where the competent authority is satisfied that export in fact took place, even if every notification condition was not met, provided reasons are recorded in writing. A rejection of refund claims cannot rest solely on delayed production of export proof or on an earlier adjudication without independent examination of the claims under Rule 12. Where the record itself shows that the goods were in fact exported, the rejection is unsustainable and the refund applications must be reconsidered afresh under the rule. en-us Thu, 11 Jan 2007 00:00:00 +0530 Wed, 08 Dec 2010 16:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78677 Rule 12 of the Central Excise Rules, 1944 permits rebate of duty on exported goods where the competent authority is satisfied that export in fact took place, even if every notification condition was not met, provided reasons are recorded in writing. A rejection of refund claims cannot rest solely on delayed production of export proof or on an earlier adjudication without independent examination of the claims under Rule 12. Where the record itself shows that the goods were in fact exported, the rejection is unsustainable and the refund applications must be reconsidered afresh under the rule. Case-Laws Central Excise Thu, 11 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78677