https://www.taxtmi.com/caselaws?id=234917 Export rebate of duty paid on inputs used in exported goods cannot be denied where the substantive conditions are satisfied and the department does not dispute the use of duty-paid inputs or the correctness of the input-output ratio. Prior approval of the input-output ratio before export and self-certification on export documents were treated as procedural requirements, and their absence was held to be a curable technical lapse. The rebate claim was therefore allowed despite non-compliance with those formalities, and the revision applications failed. en-us Thu, 30 Aug 2012 00:00:00 +0530 Thu, 04 Jul 2013 08:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234917 Export rebate of duty paid on inputs used in exported goods cannot be denied where the substantive conditions are satisfied and the department does not dispute the use of duty-paid inputs or the correctness of the input-output ratio. Prior approval of the input-output ratio before export and self-certification on export documents were treated as procedural requirements, and their absence was held to be a curable technical lapse. The rebate claim was therefore allowed despite non-compliance with those formalities, and the revision applications failed. Case-Laws Central Excise Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234917