https://www.taxtmi.com/caselaws?id=278890 Rebate under Notification No. 21/2004-C.E. (N.T.) could not be denied solely for failure to give prior intimation, obtain prior approval, or file the input-output ratio before export where duty-paid inputs were used and later supplies showed compliance and verification. The Government noted that invoices, ARE-I forms, transport details, raw material particulars, and a Chartered Engineer's certificate were relevant to test admissibility, and the authorities were required to examine the claim with due care. The matter was remanded for fresh decision on the rebate claim after considering the documents and affording an opportunity of hearing. en-us Thu, 16 Nov 2017 00:00:00 +0530 Sun, 24 Feb 2019 14:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278890 Rebate under Notification No. 21/2004-C.E. (N.T.) could not be denied solely for failure to give prior intimation, obtain prior approval, or file the input-output ratio before export where duty-paid inputs were used and later supplies showed compliance and verification. The Government noted that invoices, ARE-I forms, transport details, raw material particulars, and a Chartered Engineer's certificate were relevant to test admissibility, and the authorities were required to examine the claim with due care. The matter was remanded for fresh decision on the rebate claim after considering the documents and affording an opportunity of hearing. Case-Laws Central Excise Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278890