https://www.taxtmi.com/caselaws?id=48591 Rebate on export of goods could not be denied merely because original documents were not available at the consignor's end, where Rule 191A required the claim to be lodged before the Assistant Collector having jurisdiction over the factory of manufacture. The jurisdictional proper officer was to verify the relevant records and duty-paying documents from the manufacturing factory, and information furnished at the permission stage could be used for that verification. Denial solely on the ground of administrative burden at the consignor's end was not justified, and rebate had to be considered and granted in accordance with law. en-us Mon, 22 Jan 2001 00:00:00 +0530 Thu, 05 Aug 2010 12:37:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48591 Rebate on export of goods could not be denied merely because original documents were not available at the consignor's end, where Rule 191A required the claim to be lodged before the Assistant Collector having jurisdiction over the factory of manufacture. The jurisdictional proper officer was to verify the relevant records and duty-paying documents from the manufacturing factory, and information furnished at the permission stage could be used for that verification. Denial solely on the ground of administrative burden at the consignor's end was not justified, and rebate had to be considered and granted in accordance with law. Case-Laws Central Excise Mon, 22 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48591