https://www.taxtmi.com/caselaws?id=170202 Rebate of duty on exported excisable goods is not barred merely because shipment moved through a non-registered godown, where the governing export procedure allows export from a place other than the factory or registered warehouse and prescribed verification is followed. Substantial compliance with the verification process, including matching ARE-1 and shipping bill particulars, customs export certification, and excise endorsement after inspection, is sufficient to establish export and duty-paid character. Procedural objections do not defeat rebate when identity, export, and duty-paid status are duly correlated on the record. en-us Mon, 15 Jul 2013 00:00:00 +0530 Tue, 19 May 2015 11:15:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170202 Rebate of duty on exported excisable goods is not barred merely because shipment moved through a non-registered godown, where the governing export procedure allows export from a place other than the factory or registered warehouse and prescribed verification is followed. Substantial compliance with the verification process, including matching ARE-1 and shipping bill particulars, customs export certification, and excise endorsement after inspection, is sufficient to establish export and duty-paid character. Procedural objections do not defeat rebate when identity, export, and duty-paid status are duly correlated on the record. Case-Laws Central Excise Mon, 15 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170202