https://www.taxtmi.com/caselaws?id=208539 Rebate of central excise duty on exported goods was treated as unavailable where the supplier had issued bogus duty-paying documents, no manufacturing activity was found at the registered premises, and the exporter failed to prove the duty-paid character of the goods or the bona fide nature of the transaction. The record emphasised that the exporter must exercise reasonable diligence to verify the supplier's existence and genuineness before claiming rebate. Delay in filing the revision application was condoned on the basis of a medical explanation supported by affidavit, and the revision was entertained, but the substantive challenge to rejection of rebate failed and the denial was upheld. en-us Tue, 23 Mar 2010 00:00:00 +0530 Thu, 19 Jan 2012 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208539 Rebate of central excise duty on exported goods was treated as unavailable where the supplier had issued bogus duty-paying documents, no manufacturing activity was found at the registered premises, and the exporter failed to prove the duty-paid character of the goods or the bona fide nature of the transaction. The record emphasised that the exporter must exercise reasonable diligence to verify the supplier's existence and genuineness before claiming rebate. Delay in filing the revision application was condoned on the basis of a medical explanation supported by affidavit, and the revision was entertained, but the substantive challenge to rejection of rebate failed and the denial was upheld. Case-Laws Central Excise Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208539