https://www.taxtmi.com/caselaws?id=243253 The Court upheld the approval of rebate claims challenged by the department under Central Excise Rules and a specific notification. It found a direct co-relation between goods manufactured and exported by the respondent, accepting detailed explanations and evidence provided. The Court rejected the department's revision petition, emphasizing the importance of procedural compliance and avoiding technicalities for small refunds. The judgment warned against repeated procedural lapses and highlighted the potential rejection of rebate claims for substantial non-compliance in future cases. The Court refrained from interference, leaving open the examination of essential conditions in future instances. en-us Wed, 09 Jan 2013 00:00:00 +0530 Mon, 08 Sep 2014 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243253 The Court upheld the approval of rebate claims challenged by the department under Central Excise Rules and a specific notification. It found a direct co-relation between goods manufactured and exported by the respondent, accepting detailed explanations and evidence provided. The Court rejected the department's revision petition, emphasizing the importance of procedural compliance and avoiding technicalities for small refunds. The judgment warned against repeated procedural lapses and highlighted the potential rejection of rebate claims for substantial non-compliance in future cases. The Court refrained from interference, leaving open the examination of essential conditions in future instances. Case-Laws Central Excise Wed, 09 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243253