https://www.taxtmi.com/caselaws?id=254476 Rebate of duty on inputs used in exported goods was not to be denied solely because approval of the input-output ratio and export permission were obtained after clearance. The scheme under Notification No. 21/2004-CE (NT), read with Rule 15 of the Central Excise Rules, 2002 and the CBEC Excise Manual, required prior declaration and verification, but the decisive point was that exports had in fact taken place and the other substantive conditions were satisfied. A procedural lapse in timing was treated as insufficient to defeat the rebate where no other non-compliance was shown, and the rebate claim was allowed. en-us Tue, 14 Oct 2014 00:00:00 +0530 Tue, 23 Feb 2016 10:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254476 Rebate of duty on inputs used in exported goods was not to be denied solely because approval of the input-output ratio and export permission were obtained after clearance. The scheme under Notification No. 21/2004-CE (NT), read with Rule 15 of the Central Excise Rules, 2002 and the CBEC Excise Manual, required prior declaration and verification, but the decisive point was that exports had in fact taken place and the other substantive conditions were satisfied. A procedural lapse in timing was treated as insufficient to defeat the rebate where no other non-compliance was shown, and the rebate claim was allowed. Case-Laws Central Excise Tue, 14 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254476