https://www.taxtmi.com/caselaws?id=237497 Rebate of duty on exported goods was upheld where the Customs certificate confirmed that the exported goods were relatable to the goods manufactured and cleared under the relevant invoice and ARE-1. Since the Revenue did not dispute the correctness of that certificate, the requisite correlation between duty-paid documents and export goods was established, and the fact that shipment occurred before the let export order did not defeat entitlement to rebate. The rebate claim was therefore rightly allowed. en-us Mon, 02 Jul 2012 00:00:00 +0530 Mon, 30 Sep 2013 06:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237497 Rebate of duty on exported goods was upheld where the Customs certificate confirmed that the exported goods were relatable to the goods manufactured and cleared under the relevant invoice and ARE-1. Since the Revenue did not dispute the correctness of that certificate, the requisite correlation between duty-paid documents and export goods was established, and the fact that shipment occurred before the let export order did not defeat entitlement to rebate. The rebate claim was therefore rightly allowed. Case-Laws Central Excise Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237497