https://www.taxtmi.com/caselaws?id=173029 The Court held that the Revisional Authority's Order rejecting the rebate claim was erroneous. It found that the Petitioners had proven the correlation between goods purchased and exported, meeting the substantive requirement for rebate. Procedural lapses were deemed insufficient to deny the claim, in line with Supreme Court precedents. The Court quashed the Authority's decision, directing payment of the rebate amount to the Petitioners. en-us Tue, 10 Aug 2010 00:00:00 +0530 Tue, 05 Dec 2017 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=173029 The Court held that the Revisional Authority's Order rejecting the rebate claim was erroneous. It found that the Petitioners had proven the correlation between goods purchased and exported, meeting the substantive requirement for rebate. Procedural lapses were deemed insufficient to deny the claim, in line with Supreme Court precedents. The Court quashed the Authority's decision, directing payment of the rebate amount to the Petitioners. Case-Laws Central Excise Tue, 10 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=173029