https://www.taxtmi.com/caselaws?id=334298 Rebate of excise duty on exported goods under Rule 18 of the Central Excise Rules, 2002 could not be refused merely because a bank realization certificate was not filed, where the applicable Excise Manual procedure in force from 2005 onwards did not require that document. The court noted that rebate is governed by the conditions, limitations and procedure prescribed, and an document not included in the operative procedure could not be read in as a prerequisite. The rebate claim was therefore entitled to be allowed. en-us Thu, 11 Aug 2016 00:00:00 +0530 Wed, 04 Jan 2017 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334298 Rebate of excise duty on exported goods under Rule 18 of the Central Excise Rules, 2002 could not be refused merely because a bank realization certificate was not filed, where the applicable Excise Manual procedure in force from 2005 onwards did not require that document. The court noted that rebate is governed by the conditions, limitations and procedure prescribed, and an document not included in the operative procedure could not be read in as a prerequisite. The rebate claim was therefore entitled to be allowed. Case-Laws Central Excise Thu, 11 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334298