https://www.taxtmi.com/caselaws?id=237338 The Government upheld the admissibility of a rebate claim by a company manufacturing Hydraulic Press Machines for supplying goods to a Special Economic Zone (SEZ). Despite the procedural lapse of not submitting the Bill of Export, the Commissioner (Appeals) allowed the appeal, citing that the claim did not fall under "Export Entitlement." Emphasizing compliance with SEZ Rules, the Government supported the admissibility of the claim based on relevant Supreme Court precedents. The revision application was disposed of in favor of the assessee, with a caution against future non-compliance leading to potential rejection of rebate benefits. en-us Fri, 29 Jun 2012 00:00:00 +0530 Wed, 25 Sep 2013 09:07:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237338 The Government upheld the admissibility of a rebate claim by a company manufacturing Hydraulic Press Machines for supplying goods to a Special Economic Zone (SEZ). Despite the procedural lapse of not submitting the Bill of Export, the Commissioner (Appeals) allowed the appeal, citing that the claim did not fall under "Export Entitlement." Emphasizing compliance with SEZ Rules, the Government supported the admissibility of the claim based on relevant Supreme Court precedents. The revision application was disposed of in favor of the assessee, with a caution against future non-compliance leading to potential rejection of rebate benefits. Case-Laws Central Excise Fri, 29 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237338