https://www.taxtmi.com/caselaws?id=48601 Rebate claims under Rule 191A of the Central Excise Rules, 1944 had to be lodged with the Assistant Collector having jurisdiction over the factory where the exported goods were manufactured. The rule also required particulars of the licensed factory or factories from which the excisable goods were brought, and that information was already available to the Department. Verification of duty-payment documents at the jurisdictional or consignor level was therefore permissible, and the objection that such verification would burden the Department was rejected. No legal infirmity was found in the appellate direction for verification, so revisional interference was unwarranted. en-us Mon, 22 Apr 1996 00:00:00 +0530 Thu, 05 Aug 2010 12:58:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48601 Rebate claims under Rule 191A of the Central Excise Rules, 1944 had to be lodged with the Assistant Collector having jurisdiction over the factory where the exported goods were manufactured. The rule also required particulars of the licensed factory or factories from which the excisable goods were brought, and that information was already available to the Department. Verification of duty-payment documents at the jurisdictional or consignor level was therefore permissible, and the objection that such verification would burden the Department was rejected. No legal infirmity was found in the appellate direction for verification, so revisional interference was unwarranted. Case-Laws Central Excise Mon, 22 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48601