https://www.taxtmi.com/caselaws?id=369674 Export rebate under the central excise scheme could not be refused merely because of documentary discrepancies where the fact of export was not disputed and customs endorsement supported the shipment. The Department had to show a substantive infirmity, such as mala fides, rather than rely only on inconsistencies in forms or invoices. The text also notes that sugar cess was treated as eligible for rebate along with excise duty under the governing law and precedent. The impugned orders were therefore not sustained as they stood, and the matters were remitted for fresh consideration with an opportunity to substantiate the claims. en-us Thu, 04 Oct 2018 00:00:00 +0530 Wed, 20 Nov 2019 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369674 Export rebate under the central excise scheme could not be refused merely because of documentary discrepancies where the fact of export was not disputed and customs endorsement supported the shipment. The Department had to show a substantive infirmity, such as mala fides, rather than rely only on inconsistencies in forms or invoices. The text also notes that sugar cess was treated as eligible for rebate along with excise duty under the governing law and precedent. The impugned orders were therefore not sustained as they stood, and the matters were remitted for fresh consideration with an opportunity to substantiate the claims. Case-Laws Central Excise Thu, 04 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369674