https://www.taxtmi.com/caselaws?id=211190 Rebate of duty on exported goods cannot be denied where the goods were duty paid, actually exported, and the substantive conditions for rebate were satisfied. A jurisdictional objection based on the precise designation of the officer who processed and sanctioned the claim was treated as a technical defect that could not defeat a rebate already granted. The same principle applied to procedural irregularities in filing or processing the claim: when the goods were cleared from a registered warehouse and the competent officer entertained the claim without returning it as defective, procedural lapses did not justify recovery or denial of the sanctioned rebate. en-us Mon, 09 May 2011 00:00:00 +0530 Fri, 09 Mar 2012 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211190 Rebate of duty on exported goods cannot be denied where the goods were duty paid, actually exported, and the substantive conditions for rebate were satisfied. A jurisdictional objection based on the precise designation of the officer who processed and sanctioned the claim was treated as a technical defect that could not defeat a rebate already granted. The same principle applied to procedural irregularities in filing or processing the claim: when the goods were cleared from a registered warehouse and the competent officer entertained the claim without returning it as defective, procedural lapses did not justify recovery or denial of the sanctioned rebate. Case-Laws Central Excise Mon, 09 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211190