https://www.taxtmi.com/caselaws?id=254358 The High Court overturned the revisional authority's decision and upheld the appellate authority's ruling in a case concerning a rebate claim for Central Excise duty on exported goods. The Court emphasized that procedural requirements, like submitting original and duplicate ARE-1 forms, are not mandatory but directory and can be substantially complied with. The Court highlighted that substantial compliance, along with other evidence of export, is sufficient for rebate claims. The petitioner's claim was granted based on collateral documents proving export, despite the missing original and duplicate ARE-1 forms. en-us Wed, 24 Sep 2014 00:00:00 +0530 Fri, 05 Jun 2015 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254358 The High Court overturned the revisional authority's decision and upheld the appellate authority's ruling in a case concerning a rebate claim for Central Excise duty on exported goods. The Court emphasized that procedural requirements, like submitting original and duplicate ARE-1 forms, are not mandatory but directory and can be substantially complied with. The Court highlighted that substantial compliance, along with other evidence of export, is sufficient for rebate claims. The petitioner's claim was granted based on collateral documents proving export, despite the missing original and duplicate ARE-1 forms. Case-Laws Central Excise Wed, 24 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254358