https://www.taxtmi.com/caselaws?id=254605 The Government upheld the appellate authority's decision, rejecting the revision application and deeming the rebate claims admissible. The discrepancies in rebate claims regarding invoice and FOB values were resolved in favor of including commission in the FOB value. Non-submission of Bank Realization Certificates was deemed acceptable based on verified submissions. Ambiguities in quantities and weights of exported goods were clarified, supporting the admissibility of the rebate. Simultaneous claiming of drawback and rebate was found permissible, and procedural lapses in document submissions were condoned, emphasizing substantive compliance over procedural technicalities. en-us Thu, 11 Dec 2014 00:00:00 +0530 Tue, 25 Aug 2015 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254605 The Government upheld the appellate authority's decision, rejecting the revision application and deeming the rebate claims admissible. The discrepancies in rebate claims regarding invoice and FOB values were resolved in favor of including commission in the FOB value. Non-submission of Bank Realization Certificates was deemed acceptable based on verified submissions. Ambiguities in quantities and weights of exported goods were clarified, supporting the admissibility of the rebate. Simultaneous claiming of drawback and rebate was found permissible, and procedural lapses in document submissions were condoned, emphasizing substantive compliance over procedural technicalities. Case-Laws Central Excise Thu, 11 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254605