https://www.taxtmi.com/caselaws?id=4220 Procedural non-compliance in filing the declaration for export-service rebate did not defeat the claim where the declaration was filed after export but the essential eligibility conditions could still be verified. The authority treated the delay as a procedural lapse linked to the recent introduction of the rebate scheme and held that the substantive rebate benefit should not be denied on that ground alone. The delay was condoned, and the rebate claim was left open for verification. The Revenue's challenge failed, and the order condoning delay with direction to verify the claim was sustained. en-us Fri, 07 Dec 2007 00:00:00 +0530 Thu, 12 Jun 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4220 Procedural non-compliance in filing the declaration for export-service rebate did not defeat the claim where the declaration was filed after export but the essential eligibility conditions could still be verified. The authority treated the delay as a procedural lapse linked to the recent introduction of the rebate scheme and held that the substantive rebate benefit should not be denied on that ground alone. The delay was condoned, and the rebate claim was left open for verification. The Revenue's challenge failed, and the order condoning delay with direction to verify the claim was sustained. Case-Laws Service Tax Fri, 07 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4220