https://www.taxtmi.com/caselaws?id=214012 The Tribunal upheld the rejection of rebate claims due to procedural omissions, emphasizing the importance of complying with declaration requirements under Notification No. 12/2005. It also ruled that Section 11B is applicable to rebate claims involving duty paid on services utilized in export, following recent High Court decisions. The alternative submission to consider the claim as a refund under Rule 5 of Cenvat Credit Rules was rejected, as the original claim was made under a different notification with distinct conditions. As a result, the appeals were dismissed based on these findings. en-us Fri, 04 May 2012 00:00:00 +0530 Tue, 12 Jun 2012 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214012 The Tribunal upheld the rejection of rebate claims due to procedural omissions, emphasizing the importance of complying with declaration requirements under Notification No. 12/2005. It also ruled that Section 11B is applicable to rebate claims involving duty paid on services utilized in export, following recent High Court decisions. The alternative submission to consider the claim as a refund under Rule 5 of Cenvat Credit Rules was rejected, as the original claim was made under a different notification with distinct conditions. As a result, the appeals were dismissed based on these findings. Case-Laws Service Tax Fri, 04 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214012