https://www.taxtmi.com/caselaws?id=273493 Rebate of central excise duty on exported goods cannot be refused merely because the exported article was a processed product if the duty-paid goods can still be identified and shown to have been exported. Rule 12 of the Central Excise Rules, 1944 requires the authority to satisfy itself from the records that the duty-paid chassis were in fact exported, and documentary correlation through chassis numbers and shipping bills is material to that inquiry. Where such verification is feasible, rejection on the sole ground that the exported goods were motor vehicles after body building is unsustainable, and the rebate claim must be reconsidered on fresh verification. en-us Wed, 15 Feb 2006 00:00:00 +0530 Fri, 29 Jun 2018 16:25:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273493 Rebate of central excise duty on exported goods cannot be refused merely because the exported article was a processed product if the duty-paid goods can still be identified and shown to have been exported. Rule 12 of the Central Excise Rules, 1944 requires the authority to satisfy itself from the records that the duty-paid chassis were in fact exported, and documentary correlation through chassis numbers and shipping bills is material to that inquiry. Where such verification is feasible, rejection on the sole ground that the exported goods were motor vehicles after body building is unsustainable, and the rebate claim must be reconsidered on fresh verification. Case-Laws Central Excise Wed, 15 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273493