https://www.taxtmi.com/caselaws?id=330174 Rebate under Rule 18 of the Central Excise Rules, 2002 and Notification No. 19/2004-CE(NT) is available only on strict compliance with the prescribed export procedure and proof that the duty-paid goods cleared from the factory are the same goods actually exported. Where neither officer examination and sealing nor valid self-sealing certification was followed, and the export documents could not be correlated with the clearance records, the identity of the goods was not established. The rebate claim was therefore not admissible and the rejection was sustained. en-us Tue, 19 Jan 2016 00:00:00 +0530 Tue, 19 Jul 2016 13:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330174 Rebate under Rule 18 of the Central Excise Rules, 2002 and Notification No. 19/2004-CE(NT) is available only on strict compliance with the prescribed export procedure and proof that the duty-paid goods cleared from the factory are the same goods actually exported. Where neither officer examination and sealing nor valid self-sealing certification was followed, and the export documents could not be correlated with the clearance records, the identity of the goods was not established. The rebate claim was therefore not admissible and the rejection was sustained. Case-Laws Central Excise Tue, 19 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330174