https://www.taxtmi.com/caselaws?id=927 Export rebate under the incentive scheme cannot be denied solely for failure to follow later notification procedures where manufacture and export are otherwise established. The governing principle is that export incentive provisions are beneficial and require liberal construction, so procedural lapses in declarations, verification formalities, registration-based procurement, or wastage objections do not defeat substantive entitlement when they are merely facilitative and do not affect the core claim. On that basis, the procedural objections were rejected, the rebate was upheld, and the assessee's entitlement was confirmed. en-us Fri, 18 Nov 2005 00:00:00 +0530 Sun, 13 Apr 2008 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=927 Export rebate under the incentive scheme cannot be denied solely for failure to follow later notification procedures where manufacture and export are otherwise established. The governing principle is that export incentive provisions are beneficial and require liberal construction, so procedural lapses in declarations, verification formalities, registration-based procurement, or wastage objections do not defeat substantive entitlement when they are merely facilitative and do not affect the core claim. On that basis, the procedural objections were rejected, the rebate was upheld, and the assessee's entitlement was confirmed. Case-Laws Customs Fri, 18 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=927