https://www.taxtmi.com/caselaws?id=216723 The government upheld the rejection of rebate claims by a merchant exporter due to the use of fraudulent invoices from non-existent suppliers. The applicant's failure to verify the authenticity of suppliers and reliance on circulars were deemed insufficient. The investigations confirmed the fraudulent nature of transactions, leading to the denial of rebate claims. The court cited precedents to support the decision, emphasizing the duty-paid character of exported goods as a prerequisite for rebates. All revision applications were dismissed for lack of merit. en-us Fri, 15 Jul 2011 00:00:00 +0530 Sat, 08 Sep 2012 11:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216723 The government upheld the rejection of rebate claims by a merchant exporter due to the use of fraudulent invoices from non-existent suppliers. The applicant's failure to verify the authenticity of suppliers and reliance on circulars were deemed insufficient. The investigations confirmed the fraudulent nature of transactions, leading to the denial of rebate claims. The court cited precedents to support the decision, emphasizing the duty-paid character of exported goods as a prerequisite for rebates. All revision applications were dismissed for lack of merit. Case-Laws Central Excise Fri, 15 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216723