https://www.taxtmi.com/caselaws?id=208309 Rebate under Rule 18 of the Central Excise Rules, 2002 was not allowable to the extent it was based on Cenvat credit taken on bogus invoices issued by a non-existent supplier, because the receipt and use of the inputs in the exported goods were not established. The segregable balance claim, however, had not been examined and no reason was recorded for its denial, so that portion required fresh adjudication on remand with observance of natural justice. en-us Tue, 18 May 2010 00:00:00 +0530 Mon, 09 Jan 2012 18:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208309 Rebate under Rule 18 of the Central Excise Rules, 2002 was not allowable to the extent it was based on Cenvat credit taken on bogus invoices issued by a non-existent supplier, because the receipt and use of the inputs in the exported goods were not established. The segregable balance claim, however, had not been examined and no reason was recorded for its denial, so that portion required fresh adjudication on remand with observance of natural justice. Case-Laws Central Excise Tue, 18 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208309