https://www.taxtmi.com/caselaws?id=210651 The revision application challenging the rejection of a rebate claim on Central Excise Duty for the export of De-Oiled Cake (DOC) was dismissed. The Commissioner (Appeals) directed to sanction the rebate claim, emphasizing that procedural lapses can be overlooked if substantive legal requirements are met. The Government upheld this decision, stating that the applicant complied with the input-output norms under the Export Import Policy, making the rebate claims admissible. Consequently, the impugned order-in-appeal was upheld with modifications, allowing the rebate claims based on the input-output ratio fixed in the SION norms of the EXIM Policy. en-us Wed, 13 Jan 2010 00:00:00 +0530 Wed, 12 Jun 2013 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210651 The revision application challenging the rejection of a rebate claim on Central Excise Duty for the export of De-Oiled Cake (DOC) was dismissed. The Commissioner (Appeals) directed to sanction the rebate claim, emphasizing that procedural lapses can be overlooked if substantive legal requirements are met. The Government upheld this decision, stating that the applicant complied with the input-output norms under the Export Import Policy, making the rebate claims admissible. Consequently, the impugned order-in-appeal was upheld with modifications, allowing the rebate claims based on the input-output ratio fixed in the SION norms of the EXIM Policy. Case-Laws Central Excise Wed, 13 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210651