https://www.taxtmi.com/caselaws?id=170338 Production of the disclaimer certificate from the merchant-exporter was treated as a mandatory condition for a manufacturer's rebate claim under the central excise rebate scheme. The rebate was based on export of duty-paid goods under supervision, but the applicant failed to furnish the required certificate despite being given an opportunity. To prevent double benefit on the same exports, the prescribed requirement had to be satisfied, and its absence justified rejection of the rebate claim. en-us Wed, 12 Oct 2011 00:00:00 +0530 Fri, 22 May 2015 18:07:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170338 Production of the disclaimer certificate from the merchant-exporter was treated as a mandatory condition for a manufacturer's rebate claim under the central excise rebate scheme. The rebate was based on export of duty-paid goods under supervision, but the applicant failed to furnish the required certificate despite being given an opportunity. To prevent double benefit on the same exports, the prescribed requirement had to be satisfied, and its absence justified rejection of the rebate claim. Case-Laws Central Excise Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170338