https://www.taxtmi.com/caselaws?id=48643 Rebate of central excise duty under Rule 12 of the Central Excise Rules, 1944 and Notification No. 41/94-C.E. (N.T.) could not be denied merely because export took place beyond six months from clearance where duty payment and export under customs supervision were established or verifiable. The time condition was treated as procedural in the facts considered, so delay alone did not justify outright rejection. Rejection based only on procedural or technical defects was unsustainable when the core substantive requirements of duty payment and export were met. The impugned orders were set aside and the rebate claim was remitted for fresh settlement without insisting on the earlier procedural objections. en-us Wed, 28 Dec 2005 00:00:00 +0530 Thu, 28 Mar 2024 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48643 Rebate of central excise duty under Rule 12 of the Central Excise Rules, 1944 and Notification No. 41/94-C.E. (N.T.) could not be denied merely because export took place beyond six months from clearance where duty payment and export under customs supervision were established or verifiable. The time condition was treated as procedural in the facts considered, so delay alone did not justify outright rejection. Rejection based only on procedural or technical defects was unsustainable when the core substantive requirements of duty payment and export were met. The impugned orders were set aside and the rebate claim was remitted for fresh settlement without insisting on the earlier procedural objections. Case-Laws Central Excise Wed, 28 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48643