https://www.taxtmi.com/caselaws?id=202389 Rebate under Rule 12(1)(b) of the Central Excise Rules, 1944 could not be denied merely for procedural non-compliance where actual export of the goods was undisputed. The proviso empowered the Commissioner, and by delegation the Assistant Commissioner, to sanction the whole or part of the rebate if satisfied that export had in fact occurred, even when some notification conditions were not strictly met. The claim therefore had to be examined on the basis of actual export and the authority's discretion, rather than rejected solely for deviation from procedure. en-us Thu, 26 Aug 2010 00:00:00 +0530 Tue, 01 Feb 2011 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202389 Rebate under Rule 12(1)(b) of the Central Excise Rules, 1944 could not be denied merely for procedural non-compliance where actual export of the goods was undisputed. The proviso empowered the Commissioner, and by delegation the Assistant Commissioner, to sanction the whole or part of the rebate if satisfied that export had in fact occurred, even when some notification conditions were not strictly met. The claim therefore had to be examined on the basis of actual export and the authority's discretion, rather than rejected solely for deviation from procedure. Case-Laws Central Excise Thu, 26 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202389