https://www.taxtmi.com/caselaws?id=82304 An appellate authority under Section 35A(3) may condone minor procedural irregularities in export rebate claims, especially where the defects relate to export documentation and no colourable exercise of discretion is shown. Rule 173PP(13) also requires direct removal from the factory for export, but that requirement is treated as a substantive condition rather than a mere procedural lapse. On the facts stated, the goods were manufactured for export and were actually exported, so rebate was not denied on technical grounds. The departmental challenge failed, the rebate granted by the appellate authority was sustained, and the cross-objection was rejected. en-us Wed, 18 May 1983 00:00:00 +0530 Mon, 04 Jul 2011 12:31:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82304 An appellate authority under Section 35A(3) may condone minor procedural irregularities in export rebate claims, especially where the defects relate to export documentation and no colourable exercise of discretion is shown. Rule 173PP(13) also requires direct removal from the factory for export, but that requirement is treated as a substantive condition rather than a mere procedural lapse. On the facts stated, the goods were manufactured for export and were actually exported, so rebate was not denied on technical grounds. The departmental challenge failed, the rebate granted by the appellate authority was sustained, and the cross-objection was rejected. Case-Laws Central Excise Wed, 18 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82304