https://www.taxtmi.com/caselaws?id=49060 Substantive compliance with export rebate conditions under Notification No. 409/86 prevails over a purely technical lapse in registration, so delayed registration or non-renewal does not by itself defeat the rebate claim. The stated principle is that procedural requirements may be relaxed where the exporter acted bona fide, kept the department informed, and the rebate was otherwise legally due on actual exports. The note also refers to departmental practice under Rule 12A allowing relaxation in registration matters for export rebate claims, supporting the view that absence of registration is not an absolute disqualification when the substantive export conditions are met. en-us Wed, 16 Jan 1991 00:00:00 +0530 Mon, 09 Aug 2010 14:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49060 Substantive compliance with export rebate conditions under Notification No. 409/86 prevails over a purely technical lapse in registration, so delayed registration or non-renewal does not by itself defeat the rebate claim. The stated principle is that procedural requirements may be relaxed where the exporter acted bona fide, kept the department informed, and the rebate was otherwise legally due on actual exports. The note also refers to departmental practice under Rule 12A allowing relaxation in registration matters for export rebate claims, supporting the view that absence of registration is not an absolute disqualification when the substantive export conditions are met. Case-Laws Central Excise Wed, 16 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49060