https://www.taxtmi.com/caselaws?id=251212 Rebate on exported excisable goods was held unavailable where the exporter failed to prove clear correlation between the duty-paid goods and the exported goods, despite reliance on relaxed procedural requirements under the relevant excise notification and rules. The authorities found that non-preparation of AR-4 and other deviations could not cure the absence of identity and co-relation, so the rebate claim was rejected. Concurrent factual findings on lack of correlation were not interfered with in writ jurisdiction because no perversity or jurisdictional error was shown. The result was that the rebate rejection was sustained and the writ petition failed. en-us Wed, 24 Jul 2013 00:00:00 +0530 Mon, 08 Sep 2014 08:59:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251212 Rebate on exported excisable goods was held unavailable where the exporter failed to prove clear correlation between the duty-paid goods and the exported goods, despite reliance on relaxed procedural requirements under the relevant excise notification and rules. The authorities found that non-preparation of AR-4 and other deviations could not cure the absence of identity and co-relation, so the rebate claim was rejected. Concurrent factual findings on lack of correlation were not interfered with in writ jurisdiction because no perversity or jurisdictional error was shown. The result was that the rebate rejection was sustained and the writ petition failed. Case-Laws Central Excise Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251212