https://www.taxtmi.com/caselaws?id=170226 Rebate of duty under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.) is available only where the prescribed declaration, including input-output ratio and manufacturing details, is filed and approved before export. Filing the declaration after the goods had already been exported did not satisfy the mandatory pre-export condition, and the use of duty-paid inputs could not be verified under the scheme. The rebate claim was therefore not admissible, and the rejection by the lower authorities was upheld. en-us Fri, 14 Jun 2013 00:00:00 +0530 Tue, 19 May 2015 12:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170226 Rebate of duty under Rule 18 of the Central Excise Rules, 2002 read with Notification No. 21/2004-C.E. (N.T.) is available only where the prescribed declaration, including input-output ratio and manufacturing details, is filed and approved before export. Filing the declaration after the goods had already been exported did not satisfy the mandatory pre-export condition, and the use of duty-paid inputs could not be verified under the scheme. The rebate claim was therefore not admissible, and the rejection by the lower authorities was upheld. Case-Laws Central Excise Fri, 14 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170226