https://www.taxtmi.com/caselaws?id=48616 Rebate of input-stage duty on exported goods cannot be denied merely because exports were routed through a merchant-exporter, where the manufacturer/export linkage is established. Omission to mention the merchant-exporter's name on AR-5/ARE-2 forms and the absence of an endorsement of the disclaimer certificate were treated as curable procedural defects, especially where separate disclaimer certificates existed and no endorsement column was prescribed. An isolated invoice description mismatch was also insufficient to defeat rebate because the record showed continuous processing, excise supervision, and a consistent documentary chain linking the duty-paid fabric to the exported made-ups. The rebate benefit was therefore upheld. en-us Thu, 24 Jul 2003 00:00:00 +0530 Mon, 15 Jul 2024 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48616 Rebate of input-stage duty on exported goods cannot be denied merely because exports were routed through a merchant-exporter, where the manufacturer/export linkage is established. Omission to mention the merchant-exporter's name on AR-5/ARE-2 forms and the absence of an endorsement of the disclaimer certificate were treated as curable procedural defects, especially where separate disclaimer certificates existed and no endorsement column was prescribed. An isolated invoice description mismatch was also insufficient to defeat rebate because the record showed continuous processing, excise supervision, and a consistent documentary chain linking the duty-paid fabric to the exported made-ups. The rebate benefit was therefore upheld. Case-Laws Central Excise Thu, 24 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48616