https://www.taxtmi.com/caselaws?id=329634 Rule 18 rebate on export of goods does not require a Bank Realization Certificate at the time of filing or sanction; the claim documents do not treat BRC as mandatory, and a circular on post-sanction recovery cannot be used to reject rebate at the threshold. However, rebate remains subject to proof that export proceeds were realized and repatriated within the prescribed period under the rebate scheme and foreign exchange requirements. Where that period has expired and no reliable evidence of realization is produced, rebate cannot be sustained. en-us Thu, 28 Jan 2016 00:00:00 +0530 Wed, 15 Feb 2017 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329634 Rule 18 rebate on export of goods does not require a Bank Realization Certificate at the time of filing or sanction; the claim documents do not treat BRC as mandatory, and a circular on post-sanction recovery cannot be used to reject rebate at the threshold. However, rebate remains subject to proof that export proceeds were realized and repatriated within the prescribed period under the rebate scheme and foreign exchange requirements. Where that period has expired and no reliable evidence of realization is produced, rebate cannot be sustained. Case-Laws Central Excise Thu, 28 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329634