https://www.taxtmi.com/caselaws?id=258146 The court upheld the rejection of a company's rebate claim for excise duty on exported goods purchased from a first stage dealer. The company failed to prove that the goods were exported directly from a factory or warehouse as required by the relevant notification. Despite citing the Central Excise Manual and relevant provisions, the applicant could not establish the duty paid nature of the exported goods. The court emphasized the necessity of adhering to prescribed procedures for exporting duty paid goods and denied the rebate claim due to the lack of correlation between the exported goods and duty paid goods cleared from the factory. en-us Mon, 07 Apr 2014 00:00:00 +0530 Mon, 16 Mar 2015 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258146 The court upheld the rejection of a company's rebate claim for excise duty on exported goods purchased from a first stage dealer. The company failed to prove that the goods were exported directly from a factory or warehouse as required by the relevant notification. Despite citing the Central Excise Manual and relevant provisions, the applicant could not establish the duty paid nature of the exported goods. The court emphasized the necessity of adhering to prescribed procedures for exporting duty paid goods and denied the rebate claim due to the lack of correlation between the exported goods and duty paid goods cleared from the factory. Case-Laws Central Excise Mon, 07 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258146