https://www.taxtmi.com/caselaws?id=170165 The revision application challenging the rejection of 15 rebate claims under the Central Excise Act was dismissed. The issue stemmed from duty payment evidence discrepancies due to invoices issued by an unregistered unit. The appellate authority favored the respondent, noting the unit's pending name change and clerical errors. The Government affirmed the decision, highlighting substantial compliance with duty payment and export requirements. The judgment stressed the significance of substantial compliance in rebate claim eligibility, ultimately upholding the appellate authority's ruling. en-us Thu, 07 Jul 2011 00:00:00 +0530 Fri, 31 Mar 2017 13:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170165 The revision application challenging the rejection of 15 rebate claims under the Central Excise Act was dismissed. The issue stemmed from duty payment evidence discrepancies due to invoices issued by an unregistered unit. The appellate authority favored the respondent, noting the unit's pending name change and clerical errors. The Government affirmed the decision, highlighting substantial compliance with duty payment and export requirements. The judgment stressed the significance of substantial compliance in rebate claim eligibility, ultimately upholding the appellate authority's ruling. Case-Laws Central Excise Thu, 07 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170165