https://www.taxtmi.com/caselaws?id=48592 Export rebate claims supported by admitted exports and duty-paid inputs could not be rejected merely for non-compliance with procedural conditions in the rebate notification. The procedural defects were treated as non-substantive, but the Commissioner (Appeals) was not empowered to condone them because the statute restricted that authority; it could only set aside the rejection and remit the matter to the original authority for consideration of condonation. The claims were therefore to be verified on the relevant documents before rebate sanction. en-us Fri, 19 Jan 2001 00:00:00 +0530 Thu, 05 Aug 2010 12:39:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48592 Export rebate claims supported by admitted exports and duty-paid inputs could not be rejected merely for non-compliance with procedural conditions in the rebate notification. The procedural defects were treated as non-substantive, but the Commissioner (Appeals) was not empowered to condone them because the statute restricted that authority; it could only set aside the rejection and remit the matter to the original authority for consideration of condonation. The claims were therefore to be verified on the relevant documents before rebate sanction. Case-Laws Central Excise Fri, 19 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48592