https://www.taxtmi.com/caselaws?id=329631 Rebate of duty under Rule 18 of the Central Excise Rules, 2002 is available only where the conditions in Notification No. 19/2004-CE(NT) are strictly complied with, including export under Central Excise supervision or self-sealing and timely verification and submission of ARE-I copies. Where goods are cleared without ARE-I certification at removal and the prescribed procedure is not followed, the notification's requirements are treated as mandatory and go to the substance of the rebate scheme because they establish correlation between cleared and exported goods. On that basis, rebate is not admissible when the statutory and procedural conditions are not met. en-us Fri, 15 Jan 2016 00:00:00 +0530 Wed, 06 Jul 2016 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329631 Rebate of duty under Rule 18 of the Central Excise Rules, 2002 is available only where the conditions in Notification No. 19/2004-CE(NT) are strictly complied with, including export under Central Excise supervision or self-sealing and timely verification and submission of ARE-I copies. Where goods are cleared without ARE-I certification at removal and the prescribed procedure is not followed, the notification's requirements are treated as mandatory and go to the substance of the rebate scheme because they establish correlation between cleared and exported goods. On that basis, rebate is not admissible when the statutory and procedural conditions are not met. Case-Laws Central Excise Fri, 15 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329631