https://www.taxtmi.com/caselaws?id=99176 Rebate under Rule 12 of the Central Excise Rules, 1944 remained available where duty-paid excisable goods were exported from a sales depot instead of the factory, because the applicable Board circular permitted such exports subject to compliance with Central Excise Officer requirements. The departure from export at factory premises was treated as a technical procedural breach, not a defect affecting substantive eligibility. As the goods were exported in the prescribed manner and the procedural conditions were substantially met, rebate was admissible and the Revenue's objection failed. en-us Wed, 30 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 14:40:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99176 Rebate under Rule 12 of the Central Excise Rules, 1944 remained available where duty-paid excisable goods were exported from a sales depot instead of the factory, because the applicable Board circular permitted such exports subject to compliance with Central Excise Officer requirements. The departure from export at factory premises was treated as a technical procedural breach, not a defect affecting substantive eligibility. As the goods were exported in the prescribed manner and the procedural conditions were substantially met, rebate was admissible and the Revenue's objection failed. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99176