https://www.taxtmi.com/caselaws?id=239254 Rebate of duty on ship stores supplied under Rule 18 and Notification No. 19/2004-C.E. (N.T.) was unavailable because the mandatory condition of obtaining certification from the Commissioner of Customs was not met. The notification required the Customs to certify that the goods were supplied in reasonable quantities for consumption on a vessel bound for a foreign port, and that condition had to be strictly satisfied before rebate could be allowed. In the absence of such certification, the rebate claim failed, the appellate relief was set aside, and the original rejection of rebate was restored. en-us Wed, 04 Jul 2012 00:00:00 +0530 Fri, 08 Nov 2013 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239254 Rebate of duty on ship stores supplied under Rule 18 and Notification No. 19/2004-C.E. (N.T.) was unavailable because the mandatory condition of obtaining certification from the Commissioner of Customs was not met. The notification required the Customs to certify that the goods were supplied in reasonable quantities for consumption on a vessel bound for a foreign port, and that condition had to be strictly satisfied before rebate could be allowed. In the absence of such certification, the rebate claim failed, the appellate relief was set aside, and the original rejection of rebate was restored. Case-Laws Central Excise Wed, 04 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239254