https://www.taxtmi.com/caselaws?id=208475 Delay in filing the revision application was condoned because the matter fell within the further statutory condonable period and sufficient cause was shown through medical evidence of the proprietor's severe jaundice. On the rebate issue, duty rebate on exported goods could not be denied to a merchant-exporter where export was proved, duty-paid documents were in order, and the exporter acted bona fide in the ordinary course of business. Alleged fraudulent Cenvat credit by the manufacturer-supplier had to be addressed against that supplier through recovery or penal action, not by disallowing rebate to an exporter with no shown collusion, mutuality of interest, financial control, or flow-back. en-us Fri, 26 Feb 2010 00:00:00 +0530 Tue, 17 Jan 2012 15:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208475 Delay in filing the revision application was condoned because the matter fell within the further statutory condonable period and sufficient cause was shown through medical evidence of the proprietor's severe jaundice. On the rebate issue, duty rebate on exported goods could not be denied to a merchant-exporter where export was proved, duty-paid documents were in order, and the exporter acted bona fide in the ordinary course of business. Alleged fraudulent Cenvat credit by the manufacturer-supplier had to be addressed against that supplier through recovery or penal action, not by disallowing rebate to an exporter with no shown collusion, mutuality of interest, financial control, or flow-back. Case-Laws Central Excise Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208475