https://www.taxtmi.com/caselaws?id=279574 Delayed filing of the declaration under an export rebate notification is a procedural defect and does not by itself defeat rebate entitlement where the substantive conditions for export benefit are otherwise satisfied. Applying the governing precedent, the rejection of rebate solely on that ground could not be sustained, and the assessee was entitled to relief on the core issue. The matter was remanded for limited recalculation of the admissible refund in accordance with the rebate scheme and the applicable precedent. en-us Mon, 19 Mar 2018 00:00:00 +0530 Tue, 26 Mar 2019 06:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279574 Delayed filing of the declaration under an export rebate notification is a procedural defect and does not by itself defeat rebate entitlement where the substantive conditions for export benefit are otherwise satisfied. Applying the governing precedent, the rejection of rebate solely on that ground could not be sustained, and the assessee was entitled to relief on the core issue. The matter was remanded for limited recalculation of the admissible refund in accordance with the rebate scheme and the applicable precedent. Case-Laws Service Tax Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279574