https://www.taxtmi.com/caselaws?id=278890 The Revision Application challenging the rejection of rebate claims for duty paid on inputs used in supplying Pre-Fabricated Steel Buildings to an SEZ unit was successful. The Commissioner (Appeals)'s decision to uphold the rejection was set aside, and the case was remanded for a fresh determination. The Government recognized the procedural lapses as the applicant's first export to the SEZ and deemed it unfair to deny rebate benefits solely on that basis. The Assistant/Deputy Commissioner was directed to reevaluate the rebate claims, considering all relevant details and documents submitted by the applicant. 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 The Revision Application challenging the rejection of rebate claims for duty paid on inputs used in supplying Pre-Fabricated Steel Buildings to an SEZ unit was successful. The Commissioner (Appeals)'s decision to uphold the rejection was set aside, and the case was remanded for a fresh determination. The Government recognized the procedural lapses as the applicant's first export to the SEZ and deemed it unfair to deny rebate benefits solely on that basis. The Assistant/Deputy Commissioner was directed to reevaluate the rebate claims, considering all relevant details and documents submitted by the applicant. Case-Laws Central Excise Thu, 16 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278890