https://www.taxtmi.com/caselaws?id=213591 The Central Government ruled in favor of the applicant, holding that the submission of the Bill of Export was not mandatory for claiming rebate under Rule 18 of the Central Excise Rules, 2002 when supplying goods to a Special Economic Zone unit. The Government emphasized that the failure to produce the Bill of Export should not result in denying the rebate claim, as the duty paid nature of goods and their supply to the SEZ were confirmed. Consequently, the Government upheld the decision of the Commissioner (Appeals) and rejected the department's revision application. en-us Tue, 03 May 2011 00:00:00 +0530 Mon, 28 May 2012 07:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213591 The Central Government ruled in favor of the applicant, holding that the submission of the Bill of Export was not mandatory for claiming rebate under Rule 18 of the Central Excise Rules, 2002 when supplying goods to a Special Economic Zone unit. The Government emphasized that the failure to produce the Bill of Export should not result in denying the rebate claim, as the duty paid nature of goods and their supply to the SEZ were confirmed. Consequently, the Government upheld the decision of the Commissioner (Appeals) and rejected the department's revision application. Case-Laws Central Excise Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213591