https://www.taxtmi.com/caselaws?id=330208 The revision applications challenging the rejection of rebate claims due to discrepancies in export documents were dismissed. The government upheld the rejection, emphasizing that rebate claims are admissible on FOB value at 4% duty, not the 10% claimed. The applicants' arguments regarding the necessity of Bank Realization Certificates (BRCs) and date discrepancies in Mate Receipt were not accepted, as proper evidence and compliance were lacking. The judgment stressed the significance of meeting procedural requirements for claiming rebates under the Central Excise Act 1944. en-us Thu, 10 Mar 2016 00:00:00 +0530 Wed, 20 Jul 2016 11:43:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330208 The revision applications challenging the rejection of rebate claims due to discrepancies in export documents were dismissed. The government upheld the rejection, emphasizing that rebate claims are admissible on FOB value at 4% duty, not the 10% claimed. The applicants' arguments regarding the necessity of Bank Realization Certificates (BRCs) and date discrepancies in Mate Receipt were not accepted, as proper evidence and compliance were lacking. The judgment stressed the significance of meeting procedural requirements for claiming rebates under the Central Excise Act 1944. Case-Laws Central Excise Thu, 10 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330208