https://www.taxtmi.com/caselaws?id=773693 Gujarat HC allowed petition for excise duty rebate under Rule 18 of Central Excise Rules, 2002. Petitioner mistakenly filed ARE-1 form in Annexure-19 format on 16.06.2014 for export rebate claim. Revenue denied rebate solely on procedural error despite petitioner's entitlement being undisputed. Court held that procedural mistake cannot defeat valid rebate claim when all requisite documents were submitted within limitation period. Following precedent in Apar Industries case, court ruled defects should be cured rather than claims rejected. Respondents directed to process rebate claim within twelve weeks. en-us Thu, 27 Feb 2025 00:00:00 +0530 Fri, 27 Jun 2025 08:36:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773693 Gujarat HC allowed petition for excise duty rebate under Rule 18 of Central Excise Rules, 2002. Petitioner mistakenly filed ARE-1 form in Annexure-19 format on 16.06.2014 for export rebate claim. Revenue denied rebate solely on procedural error despite petitioner's entitlement being undisputed. Court held that procedural mistake cannot defeat valid rebate claim when all requisite documents were submitted within limitation period. Following precedent in Apar Industries case, court ruled defects should be cured rather than claims rejected. Respondents directed to process rebate claim within twelve weeks. Case-Laws Central Excise Thu, 27 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773693