https://www.taxtmi.com/caselaws?id=211971 The court upheld the lower authorities' decision to deny a company's rebate claim on exported goods under Notification 43/2001-C.E. (N.T.). The company failed to comply with the mandatory requirement of exporting finished goods without duty payment when procuring duty-free inputs under Rule 19(2). The court emphasized the binding nature of export conditions for availing benefits and distinguished procedural lapses from statutory requirements. Consequently, the revision application lacked merit and was rejected, affirming the denial of the rebate claim. en-us Tue, 23 Mar 2010 00:00:00 +0530 Tue, 10 Apr 2012 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211971 The court upheld the lower authorities' decision to deny a company's rebate claim on exported goods under Notification 43/2001-C.E. (N.T.). The company failed to comply with the mandatory requirement of exporting finished goods without duty payment when procuring duty-free inputs under Rule 19(2). The court emphasized the binding nature of export conditions for availing benefits and distinguished procedural lapses from statutory requirements. Consequently, the revision application lacked merit and was rejected, affirming the denial of the rebate claim. Case-Laws Central Excise Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211971