https://www.taxtmi.com/caselaws?id=211159 In a beneficial export rebate scheme, substantive compliance prevails where export of goods and payment of duty are undisputed. Procedural defects in the notification or technical objections cannot defeat rebate entitlement when the object of the scheme is export promotion and prevention of revenue leakage. The claim must still be tested against the mandatory requirements of the relevant notification, but pendency of connected proceedings is not an absolute bar to examination. The rebate applications were therefore required to be reconsidered afresh by the original authority on a liberal and substantive basis. en-us Mon, 25 Apr 2011 00:00:00 +0530 Tue, 06 Mar 2012 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211159 In a beneficial export rebate scheme, substantive compliance prevails where export of goods and payment of duty are undisputed. Procedural defects in the notification or technical objections cannot defeat rebate entitlement when the object of the scheme is export promotion and prevention of revenue leakage. The claim must still be tested against the mandatory requirements of the relevant notification, but pendency of connected proceedings is not an absolute bar to examination. The rebate applications were therefore required to be reconsidered afresh by the original authority on a liberal and substantive basis. Case-Laws Central Excise Mon, 25 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211159