https://www.taxtmi.com/caselaws?id=278928 Rebate of duty on exported duty-paid goods under Rule 18 of the Central Excise Rules, 2002 and Notification No. 19/2004-C.E. (N.T.) cannot be denied merely because export proceeds were not realised within the foreign exchange law timeline. The rebate scheme does not itself impose realisation of export value as a condition for sanction; that requirement arises under FEMA and RBI notifications and is enforced in the foreign exchange regime. Where export is established through ARE-1 forms and Bank Realisation Certificates, the Central Excise rebate condition is satisfied, and FEMA non-compliance does not by itself defeat rebate entitlement. en-us Mon, 13 Nov 2017 00:00:00 +0530 Mon, 25 Feb 2019 23:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278928 Rebate of duty on exported duty-paid goods under Rule 18 of the Central Excise Rules, 2002 and Notification No. 19/2004-C.E. (N.T.) cannot be denied merely because export proceeds were not realised within the foreign exchange law timeline. The rebate scheme does not itself impose realisation of export value as a condition for sanction; that requirement arises under FEMA and RBI notifications and is enforced in the foreign exchange regime. Where export is established through ARE-1 forms and Bank Realisation Certificates, the Central Excise rebate condition is satisfied, and FEMA non-compliance does not by itself defeat rebate entitlement. Case-Laws Central Excise Mon, 13 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278928